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Facts:
The assessee, a lady, did not pay service tax for three years after becoming liable. On being surveyed, obtained the registration, but did not pay any service tax. Subsequent to issuance of show cause notice, paid service tax with interest. The Tribunal set aside the order levying penalty on her.
Held:
The Tribunal was carried away by the fact of assessee being lady and could not notice that people having malafide motives may use names of housewives. The High Court set aside the order of the Tribunal and upheld the penalty.
