2007 (12) TMI 180

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.... [Order] - In this case the Commissioner (Appeals) has reduced the penalty imposed on the respondents herein for delay in payment of service tax from Rs. 4,897/- to Rs. 2000/-. It is against this reduction that the Revenue has come up in appeal. The assessee is in appeal against the reduction, contending that no penalty is called for at all. 2. I have heard the learned DR and perused the rec....