2008 (12) TMI 56

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....Mr. S.S. Davas, Advocate for Mr P.C. Kashiv for the Appellants. Mr. A.K. Madan, SDR for the Respondent.  [Order per: P.K. Das, Member (Judicial)] (for the Bench): - The applicant filed this appeal against order-in-appeal No.84-ST/BPL/2006 dated 5.10.06 passed by the Commissioner (Appeals), Bhopal. 2. Relevant facts of the case, in brief, are that the appellants are engaged in providi....

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.... into agreement with M.P. Rajya Krishak Vipnan Baord which is a Semi Govt. body, for providing 'security service'. It is revealed from the impugned orders that the appellants have not disputed levy of tax. The main contention of the appellant is that they have not received the amount of service tax from their client and therefore, they did not deposit tax. The contention of the appellant that they....

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....pellant contended that they got them registered with the Central excise authorities and delay in filing of returns is procedural lapse. We are unable to accept such contention. We find that the appellant got registered with the Central excise office and failed to file the returns within time which cannot be ignored as a mere procedural nature. So, the penalty under Section 76 of the Act is warrant....