2005 (8) TMI 693

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....A. Raha, ld. SDR for the Appellants-Revenue 2. Shri Raha submits that the decision of the Commissioner (Appeals) is based on the judgments rendered by the CESTAT/CEGAT under Central Excise Act and Rules which is not applicable on Service Tax matter. The penalty under Service Tax is imposable on delayed payment of Service Tax. He submits that the decisions rendered in the impugned order are n....