2006 (11) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich interest amount was appropriated and penalty of equivalent amount of the service tax was imposed. 2.It is not in dispute that the appellant had delayed the deposit of service tax for the quarter ending October 99 to December 99 and January 2000 to March 2000. 3.Mr. K.G. Somani, C.A., partner of the appellant-firm submits that they are challenging only the imposition of penalty on them. They ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions in the law. 5.Considered the submissions made at length by both sides and perused records. It is seen from the records that the appellants have themselves noticed the error of non-payment of service tax for the two quarters as indicated in the above paragraphs. On detecting the same, the appellant themselves discharged the entire amount of the service tax liability before the same being p....