2016 (3) TMI 108

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..... nt explains that it was registered on 1-3-2005 before the service tax authorities. This is patent from Pages 36 & 37 of the appeal folder. The service for which it was registered was goods transport agency. Although it was registered for that service, when it received business auxiliary service from abroad it has also discharged service tax liability under the deeming provision of law. There was n .....

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..... mount to default when the assessee consciously discharged tax liability. It does not appear from the conduct of the assessee that it is required to be dealt with coercively under law for the non-endorsement of the different activity which was carried out subsequently. 5. Considering the registration status of the assessee and no deliberate default to cause evasion to Revenue, the penalty imp .....

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