2005 (2) TMI 6

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..... 2005 - [Order] - Heard both sides and perused records. 2. The appeal is directed against a penalty of Ps. 7,700/- imposed on the appellant for delay in payment of service tax. The period of the short payment is September, 2000 to March, 2001. 3. The facts of the case are that, according to value of taxable service rendered during that half year, the appellant was liable to pay service tax .....

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..... According to the appellant, no penalty was required to be imposed since the delay in making the payment was only on account of error made in the entries in the half yearly return and not on account of any concealing of receipts to evade tax. 5. A perusal of the record would show that the short levy demand has been made based on the entries made in the return filed by the appellant himself for th .....

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