2006 (12) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted to decide the appeal on merits in their absence on the basis of the available record. Heard the learned D.R. 2. The relevant facts of the case, in brief, are that "Scientific & Technical Consultancy" services were made taxable with effect from 16-7-2001. The appellant obtained registration from the department on 10-8-2001 for rendering the said services. On 22-1-2002, they deposited the servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 (174) E L T 19 (Tri -LB)] the Larger Bench of the Tribunal held that penalty of Rs 100/- per day to be imposed in case of failure to pay tax for everyday after the due date. 4. After hearing the learned D.R. and on perusal of the record, I find that in the instant case service tax on "Scientific & Technical Consultancy" ser vices was introduced on 16-7-2001. The appellant obtained registration ....