2009 (3) TMI 323

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....r the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order].- Ld. Counsel appearing for the Appellant submits that the Appellant is a small tax under category providing of repair and maintenance service. It has also opted registration from 7-12-04. Law relating to levy of Service Tax on repair and maintenance came into force on 1-7-03 vide Notification No. 07/2003-S.T., dated 20-6-20....

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....nnocent tax payer, shall suffer. 2. Ld. DR submits that although the Appellant sought registration w.e.f. 7-12-04 they discharged tax liability two years thereafter. For such default, they have to suffer penalty as well as interest. Added to this, for not filing a return, levy of penalty of Rs. 1000/- is justified. 3. Heard both sides and perused the record. 4. It appears that the Appella....