2011 (8) TMI 918

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..... sees suppressed the rendering of a service - There is no material on record to establish that the assessees had knowledge of the fact that they were rendering a taxable service and yet did not obtain registration and pay service tax - Decided in favor of the assessee
Ms. Jyoti Balasundaram, J. REPRESENTED BY : Ms. Indira Sisupal, JDR, for the Appellant. Shri C. Manickam, Advocate, for the Res .....

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..... th intent to evade payment of duty, and did not record any finding on the merits of the demand; hence this appeal by the Revenue. 2. I have heard both sides. Mere failure to obtain registration and pay service tax is not sufficient to hold that the assessees suppressed the rendering of a service. It has been the case of the assessees that what they rendered was not a taxable service but trai .....

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