2007 (12) TMI 190

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....espondent. [Order (Oral)]. - The appellants approached the Commissioner (Appeals) against the Order-in-Original No. 03/2005 dated 16-2-2005 demanding Service Tax to the tune of Rs. 1,61,906/- for the services rendered during the period from 1st July 2003 to 31st March 2004. Interest was also demanded. A penalty of Rs. 500/- was imposed under Section 75A of the Finance Act, 1994. Further penalti....

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.... condone the delay in filing the appeal. As the service tax amount had already been paid immediately after the issue of the Order-in-Original, he stated that there is not much justification in imposing heavy penalties under various Sections of the Finance Act, 1994. Moreover, the Order-in-Appeal has not considered in all the points urged by the appellant. 3. On a very careful consideration of t....