9911796707
TMI Blog2006 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had not given any substantial cause for delay - ST/108/2006-NB (SM) - 844/2006-NB (SM)-BR - Dated:- 6-6-2006 - Order per M.V. Ravindran: This appeal is directed against review Order dt. 9.1.06 passed by the Commissioner (Service Tax) 2. The relevant facts that arise for consideration are that the appellant is a C F Agent of Asian Paints. The appellant had taken the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is not present but he has filed written submission which is taken on record. Heard Ld. DR and perused the records. The issue involved before me is regarding the imposition of penalty on the appellant under Section 76. I find from the records that for the quarter ending Sept.'02, the appellant had given detailed reason in respect of delay in filing the returns and payment of service tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, for the quarter ending June'02, I find that the appellant has not given any substantial cause to set aside the said penalty. The review order of the Commissioner is very clear on this point. There is no interference called for on this issue and penalty imposed on the appellant under Section 76 for the quarter ending June'02 is upheld. 5. In view of the facts and circumstances as mentioned a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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