2013 (9) TMI 1040

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ST/3929/2012-SM - Final Order No. A/57643/2013-SM(BR)
Service Tax
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Shri D.N. Panda, Member (J) Shri Manish Saharan, Advocate, for the Appellant. Shri P.K. Sharma, AR, for the Respon .....

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..... the assessee was registered during the impugned period but under a different head. This makes no difference to law to exonerate from penalty under Section 77 of Finance Act, 1994, even if the appellan .....

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