2006 (6) TMI 531

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....the Respondent. ORDER S.S. Kang, Heard both sides. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case the appellants are liable to pay Service Tax. However, the part of service tax was not paid on the due dates. There was delay ranging from 95 days to 187 days in deposit of the tax. There is also delay in filing the half yearly return....