GUPTA CONSULTANCY SERVICES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the impugned Order passed by the Commissioner of Central Excise, whereby by reviewing the Adjudication Order, the Commissioner of Central Excise imposed a penalty of Rs. 5,000 and equal amount of the Service Tax in terms of Sections 77 and 78 of the Finance Act, 1994.

(3.) CONTENTION of the revenue is that the appellant is providing taxable service and had not been registered with the revenue as provider of service and had not filed any return. Therefore, the appellant is liable to pay Service Tax which has not been paid during the relevant period. Hence the penalty is rightly imposed.