2009 (3) TMI 323

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..... t has also discharged its liability after registration, although, after two years. But perusal of record does not show whether any tax was collected by the-Appellant for the services provided. It was not ruled out by Revenue that the gross value received was not composed of tax component. - it would be just and proper to confirm penalty of Rs. 1000/- imposed on the Appellant under Section 77 of th .....

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..... scharged vide TR-6 challans No. 09 dated 29-12-06. When law was in infancy stage (sic), department and obtained registration. However, Service tax has been collected by the Appellant, they were not aware whether the tax relating to the period 1-7-03 to 9-4-04 (sic) shall be payable. When the Appellant came to know that the past liability has accrued and is required to be discharged, they have disc .....

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..... department. This clearly shows the law abiding nature of the Appellant. The Appellant has also discharged its liability after registration, although, after two years. But perusal of record does not show whether any tax was collected by the-Appellant for the services provided. It was not ruled out by Revenue that the gross value received was not composed of tax component. Considering the conduct o .....

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