2013 (12) TMI 1072

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....(SUPDT.) ORDER This Application is filed seeking waiver of pre-deposit of penalty of Rs.5,000/- or Rs.200/- per day for not obtaining Service Tax Registration in case of GTA Service. It is the contention of the Applicant that they had obtained the Registration on 28.10.2004 from the Superintendent of Central Excise, Range-III, Durgapur-III Division for maintenance and repair services. Later ....

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....pplicant obtained the Service Tax Registration on 02.07.2009. In view of this categorical finding of the Commissioner (Appeals), it can be concluded that the Applicant did not obtain the Service Tax Registration before providing GTA Services. 3. Heard both the sides and perused the records. The dispute in this case is of not taking the Service Tax Registration for the GTA Services. In this rega....