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of <h1>Appeal allowed: No penalty for non-payment of service tax on freight</h1> <h3>Shalimar Paper Mills (P) Ltd. Versus CCE, Meerut-I</h3> Shalimar Paper Mills (P) Ltd. Versus CCE, Meerut-I - 2006 (1) S.T.R. 22 (Tr - Delhi) The appeal by M/s. Shalimar Paper Mills (P) Ltd. was regarding the imposition of a penalty for non-depositing service tax and not filing returns. The penalty was imposed for non-payment of service tax on freight, but as per the Finance Act, 2000, no penalty is applicable in this case. The appeal was allowed.
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