2007 (12) TMI 180

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..... ioner (Appeals) has reduced the penalty imposed on the respondents herein for delay in payment of service tax from Rs. 4,897/- to Rs. 2000/-. It is against this reduction that the Revenue has come up in appeal. The assessee is in appeal against the reduction, contending that no penalty is called for at all. 2. I have heard the learned DR and perused the records and none appears for the respondent .....

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..... refore, upheld and the appeal dismissed. In the cross-objections the prayer of the respondents is setting-aside of the penalty. However, there is no merit in the prayer for the reason that although the major delay in payment of service tax was during the initial months for levy of service tax on the services rendered by the respondents, the fact remains that the delay continued and there was no re .....

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