2018 (5) TMI 35

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..... filed against OIA-VAD-EXCUS-000-APP-100-2017-18 dt 19/05/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA- 3. The short issue involved in the present appeal is whether the penalty, for non-endorsement of Registration certificate incorporating GTA Service, is liable to be imposed under Sec. 77 (1) (a) of the Finance Act 1994. 4. The Ld Ad .....

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..... erred to the judgments of this Tribunal in case of SRF Ltd vs CCE - 2016 (41) STR. 123 (T). 5. Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals). 6. I find that the applicant paid the entire amount of Service Tax with interest and the proceedings have been concluded under relevant provisions of Finance Act 1994. Even though the appellants' are registered with the Dept .....

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