2018 (5) TMI 35

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.... Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-000-APP-100-2017-18 dt 19/05/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA- 3. The short issue involved in the present appeal is whether the penalty, for non-endorsement of Registration certificate incorporating GTA Service, is liable to be imposed under Sec. 77 (1)....

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....994 cannot be imposed. In support, he has referred to the judgments of this Tribunal in case of SRF Ltd vs CCE - 2016 (41) STR. 123 (T). 5. Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 6. I find that the applicant paid the entire amount of Service Tax with interest and the proceedings have been concluded under relevant provisions of Finance Act 1994. Even th....