1999 (11) TMI 1

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..... ry issue having been settled in an earlier order the appeal itself could be taken up for disposal. This was done after granting waiver of the condition of the pre deposit of penalty of Rs. 10,800/-. 2. The appellants are CHAs. The service Tax was imposed on CHAs w.e.f. 16-7-1997. The appellants were expected to file the due returns on 15-10-1997 for the quarter ending September 1997 and on 1 .....

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..... f the first quarter, was unintentional and that the delay in filing of the return of the second quarter was marginal that is, about one week only. Following judgments have been cited where the Tribunal held that during the initial introduction of Service Tax the assesses may not have known the law and therefore, the imposition of penalty was not warranted. Shri Rajinder Kumar Somani v . CCE .....

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