2007 (10) TMI 42

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..... ated:- 26-10-2007 - [Order per]. - The Revenue is in appeal against the order of the Commissioner (Appeals) who has set aside the penalty imposed upon the respondent herein, on three grounds :- (1) that in spite of collecting service tax from customers, the respondent did not pay the same to the Government. (2) that respondent failed to get registered with the service tax authorities, and .....

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..... ng ST-3 return. Therefore, the order of the adjudicating authority by which the penalty of Rs. 500/- and penalty of Rs. 1000/- was imposed for non-applying for registration and delay in filing of ST-3 return respectively is required to be upheld. I, therefore, allow the appeal partly by holding that the respondents are liable to penalty of Rs. 500/- for non-registration and Rs. 1000/- for non-fili .....

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