2011 (3) TMI 1120

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.... by Shri R.K. Gupta, SDR for the respondent.   Per Rakesh Kumar   In this case, the appellants are engaged in the manufacture of V.P.Sugar and Molasses and were liable to pay service tax on the same, for which they had Service Tax Registration. The allegation against the appellant is that they delayed payment of service tax in respect of the GTA Service during the period of May, 20....

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.... upon the judgement in the case of K.S. Murali Mohan Vs. Commissioner of Service Tax reported in 2011 (21) STR 512. He, therefore, pleaded that the impugned order upholding the penalty on the appellant under Section 76 is not correct.   4. Shri R.K. Gupta, ld. SDR defending the impugned order pleaded that it is not disputed that there was delay in payment of service tax during the months o....