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2017 (12) TMI 1499
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....ra Kumar Tripathi (AC) AR - for Respondent ORDER Per: Archana Wadhwa The challenge in the present appeal is to penalties imposed under Sections 73, 77 and 78 of the Finance Act, 1994 as also under Section 70(a) of the Act read with Rule 7 and Rule 7C of the Service Tax Rules, 1994. 2. The issue relates to late registration with the Service Tax Department for not paying the Service Tax ....
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....axable during the period in question and that is why, no registration was taken by them. As they have deposited the entire service tax alongwith interest before the issuance of the show cause notice, the benefit of Section 80 as it existed during the relevant period, should be extended to them. 4. The lower authorities have simpliciter observed that every tax defaulter can take a plea that they....