2005 (8) TMI 693

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..... A. Raha, ld. SDR for the Appellants-Revenue 2. Shri Raha submits that the decision of the Commissioner (Appeals) is based on the judgments rendered by the CESTAT/CEGAT under Central Excise Act and Rules which is not applicable on Service Tax matter. The penalty under Service Tax is imposable on delayed payment of Service Tax. He submits that the decisions rendered in the impugned order are .....

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..... into consideration and penalty set aside by Commissioner (Appeals) - Order of Commissioner (Appeals) proper". In the present case also, the Service tax and interest had been deposited prior to issuance of show cause notice and adjudication. The penalty under Sections 76 & 77 of Finance Act, 1994 is not mandatory. The present case is squarely covered by the case of Top Detective and Security Serv .....

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