2008 (1) TMI 88

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....rusal of the appeal, I find that it is a Service Tax matter and 2nd proviso of Section 35B does not apply to Service Tax matters. Hence, the appeal is admitted. 2. Heard both sides. On perusal of the records, I find that at this stage the appeal itself can be disposed of, hence, I take up the appeal for disposal. 3. The appeal is directed against the order-in-appeal No. GOA/CEX/SB/42/2007, dated....

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....appellants have paid the service tax and interest thereon before issuance of show cause notice, the question of imposition of penalty does not arise. The adjudicating authority has held that since the Service Tax liability is accepted and paid by the assessee and they had defaulted the payment for 435 days, an amount of Rs. 43,500/- (@ Rs. 100/- per day) is imposable as penalty under Section 76 re....