2010 (5) TMI 219

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....llant. Shri M.M. Ravi Rajenil ran, JDR, for the Respondent. [Order per M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 13/2007-ST., dated 21-3-2007. 2. The relevant facts that arise for consideration are that the appellant, a provider of "Real Estate Agency" service, had failed to obtain registration certification and pay the service tax due thereon,....

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....Commissioner (Appeals). Learned Commissioner (Appeals) after considering the submissions made before him, upheld the Order-in-Original and rejected the appeal filed by the appellant Hence, this appeal 3. Learned Counsel appearing on behalf of the appellant submits that they are aggrieved by the imposition of penalty. It is his submission that the non-payment of Service Tax by the appellant was ....

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....hereof. Their challenge herein is only towards the penalties imposed by the lower authorities under Sections 76 and 78. 6. On a perusal of the impugned order, we find that the learned Commissioner (Appeals) has recorded the following finding as regards the appellant's non-payment of Service Tax:". I find from the records that all the transactions were properly accounted for in the books of acco....

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....and is liable to be set aside and we do so. 6.2 As regards penalty imposed under Section 76, we find that in this case the appellant had taken registration from the authorities in November 2004.but discharged the Service Tax liability for the period 1999 to 2004 only in November 2005. 7. On a specific query from the Bench, reasons for non-payment of the Service Tax earlier, it was informed b....