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TMI Blog2007 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 1-8-2006 by which the Commissioner has set aside the Assistant Commissioner's order waiving the levy of penalties. 2. The Commissioner in his order has imposed penalty of Rs. 100/- for every day during which the failure to make payment of service tax in terms of provisions of Section 76 of the Finance Act, 1994 besides penalty of Rs, 1000/- on the assessee under Section 77 of the Act, and ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countant reiterates his argument that the citation referred to by the learned DR is Single Member Bench's order which is not applicable to the facts of the case. He submits that the decision of the Division Bench of the Kolkata Tribunal in the case of Commissioner of Central Excise, Bhubaneshwar v. Tyazhpromexort [2006 (3) S.T.R. 137 (Tribunal) = 2003 (157) E.L.T. 576 (Tri.)] is clearly applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service to Rourkela Steel Plant who were required to pay the service tax. In the present case, the appellant, a Foreign based Company had provided the service of Consulting Engineer to the P.W.D. (Karnataka) and in terms of the agreement, : the P.W.D. has to pay the service tax. We are agreeable with the ratio of the ruling rendered by the Tribunal's Kolkata Bench in the case of Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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