2009 (12) TMI 210

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..... Rao for the Respondent. ORDER 1. The assessees do not dispute the demand of service tax confirmed against them on the ground that they were rendering 'Commercial Construction Services' during the period 1-1-2005 to 30-9-2006. Service tax liability was discharged on 30-11-2006, along with interest. The only challenge is to the imposition of penalties under the provisions of sections 76, 77 and 7 .....

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..... that assessees had knowledge of the liability to pay tax and yet neither registered itself with the authorities nor paid tax. I, therefore, hold that this is a fit case for setting aside the penalties as I accept that the assessees cannot be said to be guilty of any suppression so as to apply the extended period for the purpose of imposition of penalty. 3. The penalties imposed upon the appellan .....

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