9911796707
TMI Blog2016 (7) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.07.2003. - Held that:- the period of dispute in this case is from 01.07.2003 to 30.03.2005. Therefore, we are of the view that the appellant should get the benefit of section 80 ibid, and accordingly, Penalty imposed under sections 76, 77 and 78 ibid in the adjudication order should be set aside. However, since the appellant had defaulted in filing the returns and not obtained the registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice and non-payment of service tax within the stipulated time was owing to the reason that the appellant was not aware about the fact that the activities undertaken by it were subjected to levy of service tax under the head Business Auxiliary Service (BAS), which was brought to the service tax net with effect from 01.07.2003. It is his further submission that since there was reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, we are of the view that the appellant should get the benefit of section 80 ibid, and accordingly, Penalty imposed under sections 76, 77 and 78 ibid in the adjudication order should be set aside. However, since the appellant had defaulted in filing the returns and not obtained the registration certificate within the prescribed statutory time frame, we are of the view that imposition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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