2007 (7) TMI 101

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....,38,572/- was paid up by the applicant on 20-8-2005 along with the returns. It appears from the record that, the applicant had carried out only one construction venture between September, 2004 and June, 2005, as stated by the learned counsel. The applicant gets itself registered for the said category of construction service on 3-8-2005. It is only much thereafter that the show cause notice was is ....

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....like amount has been imposed under Sections 78, while penalty @ Rs. 100/- per day is imposed under Section 76. Having regard to the facts and circumstances of the case and keeping in view the period of delay in depositing the amount which was more than 11 months, as stated by the learned counsel, it is directed that, on the applicant's depositing Rs. 3,50,000/- (Rupees Three lacs and Fifty thou sa....