2006 (3) TMI 71

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....llenging the order of the Commissioner (Appeals) dated 28-5-2004. 2. When the matter was called, none appeared on behalf of the respondents. 3. Ld. JDR, Dr. I. Marianna appeared for the Revenue who states that in the impugned order, the Commissioner (Appeals) has set aside the penalties imposed by the lower authorities under section 76 of the Finance Act mainly on the ground that in the case....

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....e matter cannot be made applicable in service tax matter. He relies on the case law in the case of Trans (India) Shipping (P.) Ltd v. CCE, Chennai (India) [2005] 2 STT 82 (Chennai -CESTAT), wherein it has been held as under: "Service Tax - Penalty - Quantum of - Delay in payment of service tax - Penalty @ Rs. 100 per day of default being minimum penalty imposable under section 76 of the Finance....