2008 (7) TMI 191

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.....2008 certified on 15.9.2008 in Appeal No. ST/452/2007-SM (BR)) Shri G. Sharma, Adv. for Appellant. Shri Rajmal, DR for Respondent. [Order per P.K. Das, Member (Judicial)].- The relevant facts of the case, in brief, are that the appellants were engaged in extraction, conversion and sale of timber and manufacture of Rosin and availing facilities from 'Goods Transport Agency' for its busine....

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....ion 78 of the Act provides penalty for suppressing value of taxable service. The Commissioner (Appeals) observed that the delay in deposit of service tax does not appear to be intentional or deliberate, in the case of appellants, who are a Government of Himachal Pradesh undertaking. It is noted that the appellants deposited the service tax before issue of show cause notice. It is also noticed that....