2006 (6) TMI 531

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..... d both sides. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case the appellants are liable to pay Service Tax. However, the part of service tax was not paid on the due dates. There was delay ranging from 95 days to 187 days in deposit of the tax. There is also delay in filing the half yearly return. 2. The adjudicating authority impose .....

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..... 5) RLT 669 (CESTAT-LB)=2004 (174) ELT 19 has not approved the view taken by the Tribunal in the case of R.B. Bahutule Vs. Commissioner reported in 2004 (62) RLT 461 (CESTAT-Mum.)=2004 (166) ELT 233. The Larger Bench held that Section 76 of Finance Act, the penalty shall not be less than ₹ 100/- per day which may extend to ₹ 200/- for every day during which such failure continues. In th .....

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