2010 (10) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri Anil Khanna, SDR, for the Respondent. [Order] . - The dispute arose when the appellants sought registration belatedly to discharge its obligation under Finance Act, 1994. There was an allegation that the appellant collected a sum of Rs. 89,15,270/- towards output services rendered by them which included service tax of Rs. 9,52,147/- for the months of April, 2008 to June, 2008....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made by the appellant and the appellant being a newcomer of business, there was a delay in depositing the tax as well as seeking registration. Therefore, levy of penalty under both the sections shall be harsh, when the  appellant came forward to deposit the Service Tax. 3. Ld. DR on the other hand, supports the order of the authority below. 4. It is surprising to note from the ord....