2006 (3) TMI 9

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 19.9.05. 2. The relevant facts that arise for consideration are that the appellants are commission agents for M/s. Indian Aluminium Ltd. and were receiving the commission for selling of the goods of Indian Aluminium. They failed to take Service Tax Registration during the period of their operation i.e. from September, 2001 to March, 2002. Subsequently, the appellants paid the Service Tax l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....present appeal. 3. Considered the submissions made at length from both sides and perused the records. I find that the appeal is against imposition of penalty under Section 76 of the Finance Act. That the Revisionary Order of the Commissioner directs itself to impose penalty on the ground that the decisions of the Tribunal in the cases of Central Excise are not applicable in the cases of Service....