2007 (8) TMI 336

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..... 1. The issue involved in this case is the imposition of penalty for late payment of tax on the services of goods transport agency. The ld. Advocate submits that they paid the tax on 28-7-2005 for the period January, 2005 to June, 2005. He submits that they paid the tax with interest before the issue of show-cause notice. He relied upon the case of the Tribunal in the case of Gopsons Papers Ltd. v .....

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..... After hearing both the sides and on perusal of the records, I find that the appellants paid their tax before 31-12-2005 and are well covered within the Board's Circular. There is no allegation of deliberate fraud, collusion, suppression of facts and wilful mis-statement on the part of the appellants. Therefore, following the decision of the Tribunal and the Board's Circular, the penalty imposed on .....

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