2007 (4) TMI 193

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.... the Order-in-Revision dated 21-2-2006. 2. The relevant facts that arise for consideration are that the appellants were providing the services of clearing and forwarding agent; the appellant did not take the registration when the services were brought under tax liability. The appellant took service tax registration on 27-10-1999 but did not pay the service tax within the time prescribed under t....

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.... Commissioner. The Commissioner vide his order dated 2 1-2-2006 imposed equivalent amount of penalty on the appellant. 4. The learned advocate appearing on behalf of the appellant submits that the enhancement of the penalty on the appellant is not correct for the reason that the appellant had deposited the service tax and the delay is wrongly construed by the Commissioner in his revision order.....