2016 (3) TMI 717

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....r Section 77 (1) (a) of the Finance Act, 1944 for failure to take service tax registration. He referred to page 22 of the paper book and submits that the show cause notice was issued on 8.1.2004. He submits that, on the date of SCN, the relevant provision under Section 77 (1) (a) prescribed the maximum penalty imposable for failure to take registration as Rs. 10,000/-, whereas the adjudicating authority has invoked pre-amended Section 77 (1) (a). He further submits that Section 77 (1) (a) was amended w.e.f. 10.5.2013 wherein penalty of Rs. 200/- per day has been deleted instead the maximum penalty of Rs. 10,000/- was prescribed. Therefore, he pleads that the penalty under Section 77 (1) (a) that can be imposed is only Rs. 10,000/-. 2.1 A....

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....ant provision under Section 77 (1) (a) as it stood on the date of show cause notice is reproduced as under :- (1) Any person, -  (a) who is liable to pay service tax or required to take registration, fails to take registration in accordance with the provisions of Section 69 or rules made under this Chapter shall be liable to a penalty which may extent to ten thousand rupees; This amended Section came into effect from 10.5.2013 and the SCN was issued on 8.1.2014. Therefore, the amended Section 77 (1) (a) is applicable to the present case and maximum penalty is imposable is Rs. 10,000/-. Whereas I find both the adjudicating authority and the appellate authority have followed pre-amended Section 77 (1) (a) wherein pen....