2008 (7) TMI 41

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....62/2008 dt. 4.7.2008 certified on 8.7.2008 in Application No. ST/Stay/40/2008 and Appeal No. ST/53/2008) Shri Dhananjayan, Consultant for Appellant. Shri V.V. Hariharan, JCDR for Respondent. [Order per P.G. Chacko Member (Judicial)] - After examining the records and hearing both sides, I am of the viewthat the appeal itself requires to be finally disposed of at this stage.Accordingly, ....

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....on 77 for the delay in filing returns. The appeal preferred by the party against the decision of that authority did not succeed. Hence the present appeal. 3. It is submitted by the ld. counsel for the appellants that it was not open to the authorities below to impose any penalty under Section 76 on the ground of delayed payment of service tax inasmuch as the tax with interest had been paid prio....

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....However, the cited case does not seem to be of any aid to the appellants against the other penalty. In the cited case, the assessee had got registered with department in Jan.'05 only. The delay in filing service tax returns was detected for an earlier period viz. July'03 to Sept.'04. The instant case is different. The assessee had got themselves registered as "Mandap Keeper" with the department as....