TMI Blog2017 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that the said receiver was availing credit of the same. The service provider has operated for almost two years without taking registration - the registration was obtained on 12/11/2008 only after the visit of Central Excise Officers - the intention to evade duty cannot be denied - appeal dismissed - decided against appellant. - ST/86161/13 - ST/86161/2013 - Dated:- 17-1-2017 - Mr. Raju, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to ignorance and the service tax registration was obtained on 12/11/2008. He argued that the appellant is not an educated entrepreneur was not aware of the legal provisions. Learned Counsel for the appellant submitted a chart as annexure C to his submission. The chart shows the periodwise service tax payable and paid by the appellant. 3. Learned AR relies on the impugned order. He argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of invoices dated 16/03/09, 31/10/09 in respect of invoice dated 05/12/09. 5. In rejoinder, the learned Counsel argued that the invoice proves the point made by the appellant that the service receiver was not paying dues on time and therefore, the credit was taken by the service receiver almost six to eight months after receipt of the invoice. 6. I have considered the rival submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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