2007 (1) TMI 178

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....DR, for the Respondent. [Order]. - This stay application is directed against the imposition of penalty on the appellant. Since the issue involved is in narrow compass I grant waiver of pre-deposit of the penalty and take up the appeal itself for disposal. 2. The issue involved in this case is regarding the payment of service tax by the appellant in respect of services provided by him as clearing....

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....tax liability and this itself is enough for imposition of penalty. It is the submission that the appellants should have been aware of the law and should considered all the issues and got himself registered but preferred to not to pay service tax and hence no lenient view is required to be taken. 5. Considered the submission made by both sides and perused the records. It is not disputed that the a....