TMI Blog2006 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... SM(BR)(PB), - Dated:- 8-11-2006 - [Order]. - This appeal is directed against order-in-appeal dated 6-6-06, which upheld the order-in-original vide which interest amount was appropriated and penalty of equivalent amount of the service tax was imposed. 2.It is not in dispute that the appellant had delayed the deposit of service tax for the quarter ending October 99 to December 99 and January 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge of service tax liability for two quarters, consequently penalty is imposable. It is his submission that the amount of penalty imposed is as per the provisions in the law. 5.Considered the submissions made at length by both sides and perused records. It is seen from the records that the appellants have themselves noticed the error of non-payment of service tax for the two quarters as indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India as being unconstitutional, despite this, the appellant took the Service Tax registration certificate and discharged the service tax liabilities correctly prior to the infractions as indicated. This being so, I accept the contentions of the appellant's partner that this infraction was unintentional and hence should be seen with a lenient eye. To my mind, the appellant have made out the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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