2007 (8) TMI 73

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..... ner in revision order upheld - Appeal No. ST/229/2006 - Final Order No. A/1171/2007-WZB/C -IV/(SMB) - Dated:- 16-8-2007 - [Order] - In this case, the Asstt. Commissioner imposed a penalty of Rs. 2500/- on the assessees who were held liable to pay Service Tax under the category of Real Estate Agents under the provisions of Sec. 76 of the Finance Act, 1994 for delay of payment of Service Tax for .....

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..... none appears for the appellants in spite of notice. 3. From the table set out in the adjudication order, it is clear that the appellants did not pay Service Tax and did not file ST 3 returns on due date. The delay in payment of Service Tax ranges from 3 months to 58 months. The Larger Bench of the Tribunal has interpreted Section 76 of the Finance Act, 1994 to mean that the penalty of Rs. 100 .....

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