2006 (1) TMI 633

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..... ate of registration of the service of Consulting Engineer. They submitted their half yearly return for the half year ending September, 02 on 10-2-03 although due date of submission of return was 25-10-2002. Show cause notice was issued to them for imposition of penalty under Section 76 of the Finance Act for delay in payment of service tax and under Section 77 for late filing of the return. They h .....

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..... 3. Heard representative of Revenue. 4. I find that Section 76 prescribes the minimum penalty of ₹ 100/- per day as has been held by the Larger Bench of the Tribunal in the cake of Eta Engineering Ltd. v. CCE, Chennai, reported in 2004 (174) E.L.T. 19 (Tri. - LB). In view of this, I do not find that there is any infirmity in the impugned order of the Commissioner (Appeals). Therefore, the .....

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