2008 (12) TMI 152

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....Respondent. ORDER 1. The appellants are a spinning unit and manufacture of spun acrylic yarn. They have taken a Central Excise Registration. Service Tax on services provided by goods transport agency was introduced with effect from 1-1-2005 and as per the provisions of rule 2(1)(d)(v) of Service Tax Rules, 1994 read with Notification No. 36/2004-ST, dated 31-12-2004 in case of service of goo....

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.... 100 per day under section 76 ibid for the period of delay. The appellant filed appeal and the Commissioner (Appeals) dismissed the appeal. 2. Heard both sides. The appellant Shri R.K. Goenka, Managing Director of the appellant company who appeared in person, pleaded that delay in payment of Service Tax was due to their ignorance as the Service Tax on GTA service had been reduced (sic) with eff....

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....ssioner (Appeals) finding in the impugned order pleaded that since there is a delay not on one but on several occasions in payment of Service Tax, the penalty under section 76 has been rightly imposed. 4. I have carefully considered the submissions from both sides and have perused the record. The Service Tax on GTA was reduced (sic) from 1-1-2005 and as per the provisions of the notification is....