2006 (11) TMI 95

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2006 that upheld the penalties imposed on the appellants vide order-in-original dated 30-11-2004. 2. The relevant facts that arise for consideration are that the appellants are registered and are engaged in the business of providing security service. For the period October, 2001 to March, 2003, the appellant delayed the payment of Service tax to the authorities and also did not file return duri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the total amount of Service tax on different dates prior to the issue of show cause notice. It is his submission that the delay in payment was due to financial difficulties, which the appellant was going through during the relevant period. He submits that he is not contesting the amount of penalty imposed under Section 77 but is only contesting the penalty under Section 76. It's his further sub m....