2013 (2) TMI 245

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....oducts etc. for these 3 customers. The appellant was not paying any Service Tax till 8-7-2004 and after withdrawal of exemption given to Commission Agents in Budget of 2004 which it came into effect from 9-7-2004, the appellant took registration as a service provider of Business Auxiliary Service and started paying Service Tax from 9-7-2004. There is no dispute as regards liability of Service Tax after 9-7-2004. In Sept.'04, the appellants were visited by Central Excise officers and they had informed that they are required to pay Service Tax for the period prior to 9-7-2004 also and they are required to pay Service Tax right from 1-7-2003 onwards and exemption provided for commission agents is not available to them. Immediately after the vi....

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....hey could have contested the same on merit, they are not contesting the same. However, their grievance is that the Show Cause Notice should not have been issued to them, proposing penalties under various Sections of Finance Act, 1994, when there was no suppression of facts or mis-declaration on their part. He submits that the penalty of 25% deposited by them under protest may be set aside and as regards Service Tax and interest, he is not contesting the same. 3. Ld. A.R. would submit that the appellants did not take registration prior to 9-7-2004 and this shows that there was no suppression of facts. 4. I have considered the submissions made by both sides. In the absence of any finding that the appellant obtained registratio....