2002 (6) TMI 1

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....able to pay service-tax with effect from July, 1997. There was a delay in paying service tax for the months of September 1997, October 1997 and November 1997. The details of delay are as under :- Month Amount of Tax (in Rs.) Due date of payment Actual date of payment Sept. 1997 750 15-10-1997 19-12-1997 Oct. 1997 750 15-11-1997 19-12-1997 Nov. 1997 6300 ....

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....lant to pay a further sum of Rs. 6,300/- as penalty u/s 76 and Rs. 100/- u/s 77. Aggrieved by the aforesaid order, the appellant is moving this appeal. 2. We have heard both sides and considered the matter and find :- (a) In the case of Shri Sajjan Kumar Kariwala v. CCE, Allahabadreported in 1997 (20) RLT 885 wherein after considering that service tax was a new tax at the relevant time ....