2004 (11) TMI 9

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....4<br>Appeal Nos. ST/31- 34/2004-NB(S) - Final Order Nos. 1632-1635/2004-NB(S)<br>Service Tax<br>[Order]. - Common issue is involved in these appeals, therefore, they are taken up together. 2.The re....

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....spondent paid Service tax late along with interest. 4.The Revenue is relying upon the provisions of Section 75 of the Act whereas Section 80 of the Act provides that no penalty is imposable in case....