TMI Blog2018 (8) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that the Respondent has rendered the taxable services under “Scientific and Technical Consultancy Services”, which is taxable as per Sub-section 105 of Section 65 of the Act. It is fact that the Respondent has failed to take registration under Section 69 of the Act as well as also did not make payment as required under Section 68 read with Rule 6 of Service Tax Rules, 1994. Also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd started to follow the procedure and Rules in respect of payment of service tax and started paying the same. No malafide can be attributed to the respondent, who is organized under Government of India. Penalty not warranted - appeal dismissed - decided against Revenue. - S.T. Appeal No.124/08 - F/76430/2018 - Dated:- 17-5-2018 - HRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x amounting to ₹ 5,56,05,644/- and Education Cess amounting to ₹ 5,88,295/- under the provisions of Section 73 (2) along with interest under Section 75 of the Finance Act, 1994 as well. 4. The issue involved in the case is also regarding service tax not paid by the respondent regarding the provisions of Scientific and Technical Consultancy Services , which is taxable services falli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent has rendered the taxable services under Scientific and Technical Consultancy Services , which is taxable as per Sub-section 105 of Section 65 of the Act. It is fact that the Respondent has failed to take registration under Section 69 of the Act as well as also did not make payment as required under Section 68 read with Rule 6 of Service Tax Rules, 1994. Also no service tax return as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and Rules in respect of payment of service tax and started paying the same. For the period in question, they have agreed to pay service tax due on them. Therefore, no malafide can be attributed to the respondent, who is organized under Government of India. We therefore, are of the opinion that the Commissioner has rightly invoked the provisions of Section 80 of the Act for levy of penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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