TMI Blog2007 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... and sustained and penalty amount were rejected - Appeal No. ST/227/2006 - Final Order No. A/840/2007-WZB/C-IV/(SMB) - Dated:- 28-5-2007 - [Order per] - This appeal is directed against Order-in-Original dated 4-5-2006 which upheld the order-in-original confirming the amount of Service tax but set aside the amount of penalties imposed on the respondent. 2. None appeared for the respondents d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment so much so that an amount of Rs. 1.5. lacs is still outstanding. It appears that ST-3 return was filed on the basis of the service rendered. In terms of Rule 6 of Service Tax Rules, 1994, service tax is pay able on receipt of payments. I find that the SCN did not work out the delay with reference to Rule 6 ibid. (3) The appellant refers to the scheme of Nov./Dec. 04 i.e. Extra-ordinary T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT Mumbai in the case of CCE, Mumbai v. M/s. Top Detective Security Pvt. Ltd . [2004-TIOL-1064-CESTAT-MUM] refers. It has also not been alleged that the appellant had been collecting the service tax from the service receivers during the material period but did not pay the service tax. Under the circumstances, I with reference to Section 80 ibid, dispense with the penalty imposed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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