2010 (4) TMI 193

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....d in marketing and selling of offset printing machines and printing relating products of various manufacturers and is working as a commission agent. Appellant took registration under the category of business auxiliary service on 24.11.05. However, no service tax was paid by the appellants till the department took up investigation and summoned the partner Shri Neelesh Rawal on 29.05.06. In his stat....

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....rvice tax and he submits that they had taken registration voluntarily and therefore a lenient view as regards penalties may be taken. He also pleads that this is a fit case for applying the provisions of Section 80 of Finance Act, 1994. Learned DR on the other hand submits that first of all for two years appellant did not take registration; even after taking registration, they did not pay the serv....