2005 (8) TMI 698

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....al is arising out of the impugned order. 2. Heard Shri J.R. Madhium, JDR for the Appellants-Revenue and None for the Respondent. 3. Shri Madhiam 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 dela....

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....Plea of appellant that late receipt of payment from customers resulted in delayed payment of service tax, taken into consideration and penalty set aside by Commissioner (Appeals) - Order of Commissioner (Appeals) proper." In the present case also, the Service Tax and interest had been deposited prior to issuance of show-cause notice and adjudication order. The penalty under Sections 76 & 77 of Fi....