MOHAMMAD MUSTKEEN Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THE facts leading to this appeal are, in brief, as under.

(2.) I have carefully considered the submissions from both the sides and perused the records.

(3.) THERE is no dispute about the fact that for the period from 16 -6 -05 to 31 -3 -07, the Appellant was liable to pay service tax in respect of the repair and maintenance service being provided by him. But neither the service tax was paid nor at any point of time, the Appellant obtained service tax registration. In fact, the Appellant in this case has not challenged his service tax liability. The appeal is only on the question of imposition of penalty under Section 76 and 78.