2005 (2) TMI 862

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....1. Heard both sides and perused records. 2. The appeal is directed against a penalty of ₹ 7,700 imposed on the appellant for delay in payment of service tax. The period of the short payment is September, 2000 to March 2001. 3. The facts of the case are that, according to value of taxable service rendered during that half year, the appellant was liable to pay service tax of more than &#8377....