TMI Blog2018 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with the department. Therefore, there was no malafide intent of the appellant for non-registration within time - penalty set aside. The issue has also been examined by the Hon’ble Karnataka High Court in the case of mPortal India Wireless Solutions Private Limited [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that for the period prior to registration the appellant is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them on 12.06.2013. Thereafter, on 14.06.2013, the appellant applied for service Tax registration which was issued to them on 20.06.2013 but the appellant started their business of providing output service immediately on incorporation and availed certain input services which are essential for providing output services. After registration, the appellant paid the entire amount of service Tax alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration as for the service tax registration, Permanent Account Number is required. As the appellant had started their operation with effect from 01.04.2013 itself, and it is fact on record that all the services received by the appellant are required for providing output services and on these output services they immediately paid the service Tax along with interest. In that circumstance, penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant applied for PAN for which the Income Tax department took time to issue PAN to the appellant and without the PAN the appellant could not registered with the department. Therefore, there was no malafide intent of the appellant for non-registration within time. In that circumstances, penalty under Sections 77 and 78 of the Finance Act, 1994 is not imposable on the appellant. 6. Further, I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. 7. As the issue has already been settled by the Hon ble High Court in the case of mPortal India Wireless Solutions Private Limited (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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