2007 (10) TMI 271

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....s matter is in narrow compass and, therefore, after granting stay, the appeal is taken up for hearing. 2. The issue involved in this case is the delayed payment of tax on service on Architect. There was a dispute before the Hon'ble Madras High Court in respect of payment of tax on Architecture service. The Asstt. Commissioner of Central excise, vide Order-in-Original dated 18-11-2004, imposed pen....