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September 2015

2015 (39) STR 256 (Tri.-Del.) Shree Tirupati Balajee Agro vs. Commissioner of C. Ex., Indore

By Puloma Dalal
Jayesh Gogri
Mandar Telang Chartered Accountants
Reading Time 1 mins
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If the assessee is registered under service tax law even though under a different category, penalty u/s. 77 is not warranted.

Facts:
The
appellants had got service tax registration under a different category.
Department sought to levy penalty u/s. 77 of the Finance Act, 1994 for
failure to take registration.

Held:
Even though the
appellants were registered under a different category of service, they
were recognised under service tax law. Therefore, penalty under section
77 was not warranted.

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