2005 (2) TMI 6

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....irected against a penalty of Ps. 7,700/- imposed on the appellant for delay in payment of service tax. The period of the short payment is September, 2000 to March, 2001. 3. The facts of the case are that, according to value of taxable service rendered during that half year, the appellant was liable to pay service tax of more than Rs.10,000/-, but the appellant had made payment of only Rs. 5,124....