2002 (6) TMI 1

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..... ect from July, 1997. There was a delay in paying service tax for the months of September 1997, October 1997 and November 1997. The details of delay are as under :- Month Amount of Tax (in Rs.) Due date of payment Actual date of payment Sept. 1997 750 15-10-1997 19-12-1997 Oct. 1997 750 15-11-1997 19-12-1997 Nov. 1997 6300 15-12-1997 19-12-1997 They paid the amount along with inter .....

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..... /s 77. Aggrieved by the aforesaid order, the appellant is moving this appeal. 2. We have heard both sides and considered the matter and find :- (a) In the case of Shri Sajjan Kumar Kariwala v. CCE, Allahabadreported in 1997 (20) RLT 885 wherein after considering that service tax was a new tax at the relevant time and the appellant in that case was a new assessee, the entire penalty was set .....

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..... nder appeal before us. (c) The appellants have not taken any grounds, in appeal, or made any prayer against the Order of the ld. Deputy Commissioner, Central Excise (Service tax) which is restored due to the setting aside of the order of the Commissioner. We would, in this view, not interfere with the order of the Deputy Commissioner. 3. In view of our findings, the Order of Commissioner is .....

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