2006 (7) TMI 40

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..... y set aside - Appeal No. ST/10/98-Mum - Final Order No. A/1525/2006-WZB/C-IV/SMB - Dated:- 28-7-2006 - [Order]- Heard both sides. The appeal is admitted. 2. The appellant is a member of National Stock Exchange and provides services of stock broking under the name and style of Crown Consultants (P) Limited. The appellant is required to pay service tax in terms of Section 68 of the .....

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..... counted the delay out of for the month of November and December prior to the registration certificate. This cannot be treated as delay. Furthermore, it is observed that there existed absolutely no deliberate intention on the part of the appellant much less any mens rea in delaying the payment. The period subsequent thereto, the appellant has been regular during the last decade in payment of Servi .....

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