2010 (1) TMI 250

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..... tember 2006 and further between the period from June 2006 to September 2006. A show cause notice was issued which culminated into an impugned order, whereby the penalties imposed under Sections, 76, 77 of Finance Act, 1994 have been confirmed both relating to the delayed payment of service tax as also late filing of return. Held that- relying upon Board’s circular as well as provisions of Section .....

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..... s paid with interest and thereafter, a show cause notice was issued which culminated into an impugned order, whereby the penalties imposed under Sections, 76, 77 of Finance Act, 1994 have been confirmed both relating to the delayed payment of service tax as also late filing of return. 2. The learned Chartered Accountant on behalf of the appellant submits that in this case, once the appellant p .....

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..... return is filed late, penalty is attracted. 3. I have considered the submissions made by both sides. I find that the issue is squarely covered by the decision of this Tribunal in case of M/s M/s U.B. Engineering Ltd. cited by the learned Chartered Accountant. In that case also, there was a delay in payment of service tax as well as in filing the returns in the year 2006. In that case, relying .....

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