2010 (8) TMI 195

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..... an application for registration on 26-10-04 - After obtaining registration appellant paid the service tax voluntarily with interest for the period from 1-7-03 to 26-10-04 and filed the required ST-3 returns on 11-5-05 - Held that: - appellant has obtained the registration, paid the service tax with interest and therefore it cannot be said that there was an intention to evade service tax and theref .....

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..... against the appellants which culminated into confirmation of the service tax with interest already paid and imposition of penalty under various sections of Finance Act, 1994. 2. Heard both the sides. 3. Learned advocate submitted that appellant is an individual engaged in trading of solar energy systems and also installation. He submitted that as soon as the individual came to know, he volunta .....

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..... w that in the case of a firm, proprietorship proprietor and the firm cannot be segregated and therefore the submission of the learned DR that the individual has to be treated as a commercial concern cannot be accepted. I find that the arguments advanced by the learned advocate as regards non-imposition of penalty are very valid. Inspite of the fact that appellant could have made out a case for cha .....

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