9911796707
TMI Blog2012 (12) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate. Even after surrendering of certificate and treating it as declaration, it was the bounden duty of the appellants to register themselves when they crossed the turn over of Rs.3 lakhs and to start following the statutory procedure, but they have failed to do so. Since they have failed to do so demand for service tax of Rs. 2930/- with interest is upheld and penalty under section 76 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad on 16/03/2006 and some incriminating documents were withdrawn from both the above premises under panchnama dated 16/03/2006. In the statement of Shri Chintan Ajaybhai Kothari, proprietor has stated that he is the proprietor of M/s. Jay Travel Agency, that he is running the business of M/s Jay Travel Agency from this premises since September, 2005; that he has not taken service tax Registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not obtained registration with the service tax department so far; that they are booking tickets on behalf of M/s Jay Travels in respect of M/s. Eagle Travels for Mumbai station only; that they also book tickets on behalf of other travels for all over India; that they get commission for booking tickets for travel companies; they do not keep any records for payment to the concerned travel compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect. He submits that demand of the amount would come to Rs.2,930/- which has already been paid with interest. Under the circumstances, he submits that no penalty is imposable. 3. The learned A.R. submits that though the appellant had filed declaration in the previous year to the department at the time of surrendering the registration, it has not been accepted by the lower authority. But, even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the investigation started. Since they have failed to do so penalties under Section 76, 77 78 of the Finance Act, 1994 have been correctly imposed. 5. In view of the above discussion, I do not find any justification to set-aside the penalty imposed under Section 76, 77 78 of the Finance Act, 1994 in this case. Accordingly demand for service tax of Rs. 2930/- with interest is upheld and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
