2019 (7) TMI 1660

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....VENKATA SUBBA RAO, MEMBER(TECHNICAL) None for the Appellant Shri K.Chowdhury, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : When the case was called, none appears on behalf of the appellants. This being an old appeal, pertaining to the year 2010 and being regularly listed on board, the same is taken up for hearing with the consent of the Learned Authorized Repes....

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.... 78 of the Finance Act, 1994 alongwith penalty of Rs. 5,000- under section 77 of the said act for delayed Service Tax registration. Hence, the present appeal before the Tribunal. 4. We find from the grounds of appeal that the Appellant has already paid the entire Service Tax along with interest much before the issuance of the SCN and hence there is no cause of action to issue the SCN by the dep....

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....ated : May 13, 2008) reported in 2008-TIOL-950-CESTAT-AHM (d) M/s EDC Ltd Vs CCE, Goa (Dated : January 11, 2008) reported in 2008-TIOL-277-CESTAT-MUM (e) CST, Kol I Vs M/s Ruhit Shukla & Associates (Dated : March 19, 2007 reported in 2007-TIOL-610-CESTAT-KOL (f) CST, Kolkata Vs M/s Amit Ganguly & Co (Dated : March 5, 2007) reported in 2007-TIOL-472-CESTAT-KOL (g....

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....ither deliberate nor willful or for knowable breach of law. The levy was at the initial stage and subject to Judicial review by various High Court. It was certainly a matter of confusion by tax payers on various aspects of law at the infancy stage of enactment. It appears that as soon as Respondent came to understand that it has to discharge his liability, it has done so. But belatedly. Having bee....