2015 (12) TMI 336

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..... ot be proper to penalize the appellant for the reasonable cause stated and permitted by section 80 of Finance Act, 1994 to immune the bonafide cases from levy of penalty. However, delay in seeking registration shall call for penalty as that has been imposed by learned adjudicating authority under section 77 of Finance Act, 1994. That penalty of ₹ 5,000/- is confirmed. There shall be no penal .....

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..... . When the appellant was guided by the Department to seek registration it has also sought such registration from April 2008. There was no intention at all to cause evasion of revenue. But for ignorance of law the delay in deposit of the service tax occurred and that to the liability based on the income tax return without examining the case of the appellant under Finance Act, 1994. The appellant is .....

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