2006 (11) TMI 25

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..... tax and accordingly penalty imposable- After considering the fact penalty were set aside
[Order]. - This appeal is directed against order-in-appeal dated 6-6-06, which upheld the order-in-original vide which interest amount was appropriated and penalty of equivalent amount of the service tax was imposed. 2.It is not in dispute that the appellant had delayed the deposit of service tax for the q .....

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..... within the time and as they have delayed the discharge of service tax liability for two quarters, consequently penalty is imposable. It is his submission that the amount of penalty imposed is as per the provisions in the law. 5.Considered the submissions made at length by both sides and perused records. It is seen from the records that the appellants have themselves noticed the error of non-paym .....

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..... e Association of Chartered Accountants, all over India as being unconstitutional, despite this, the appellant took the Service Tax registration certificate and discharged the service tax liabilities correctly prior to the infractions as indicated. This being so, I accept the contentions of the appellant's partner that this infraction was unintentional and hence should be seen with a lenient ey .....

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