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2013 (9) TMI 1040

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....r / Decisions)<br>Dated:- 12-9-2013<br>ST/3929/2012-SM - Final Order No. A/57643/2013-SM(BR)<br>Service Tax<br>Shri D.N. Panda, Member (J) Shri Manish Saharan, Advocate, for the Appellant. Shri ....

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....cerned that shall not be leviable as the assessee was registered during the impugned period but under a different head. This makes no difference to law to exonerate from penalty under Section 77 of Fi....

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