TMI Blog2007 (5) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be penalized - appellant has deposited the entire amount of Service Tax and interest thereof by 1st March 2004 – so order of commissioner is set aside and Assessee’s appeal is allowed - ST/58/2007 - A/784/2007-WZB/C-IV/(SMB) - Dated:- 28-5-2007 - Shri M.V. Ravindran, Member (J) Shri S.F. Burad, C.A. , for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. The appellant in this case is a Architect is registered with the authorities as a service provider. The appellant failed to pay the Service Tax for the period October 2001 to March 2003 within the stipulated time. Appellant paid on entire amount of Service Tax involved in this case by 1st March 2004. The adjudicating authority imposed penalty of Rs. 500/- under Section 76 and Penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st March 2004. The issue is also squarely covered by the decision of the Bench of the Tribunal in the case of Commissioner of Central Excise, Bhopal v. Bharat Security Services Worker's Cont. as reported at [2006 (3) S.T.R. 703 (Tribunal) = 2005 (188) E.L.T. 454 (Tribunal) = 2006 (5) STJ 167]. 4. Respectfully following the said decision, the impugned order is set aside and the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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