2014 (8) TMI 476

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.....C. (A.R.), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the Revision Order No. 114/Commr./ST-Revision/Bol/09, dated 21-12-2009 whereby the ld. Commissioner while reviewing the order-in-original No. 01/Demand/S. Tax/Sinhal/DGP-III/2009, dated 30-1-2009 imposed the penalty under Section 76. 3. Briefly stated facts of the case are that ....

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.... rate of Rs. 100/- per day from the date immediately after the due date of payment of Service Tax till 17-4-2006 and at the rate of Rs. 200/- per day or 2% of the service tax per month, whichever is higher, w.e.f. 18-4-2006 till date of actual payment. However, penalty amount payable will not exceed the Service Tax amount payable". 4. Aggrieved by the aforesaid order, the appellant are in ....