2008 (2) TMI 115

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..... e facts & circumstances of the case, we set aside the penalties imposed u/s 76 & 77 - appellant is liable to pay interest on the delayed payment, as the various decisions cited by the appellant relate to Central Excise & are not applicable to delayed payment of Service Tax - ST/270/2006 - 192/2008 - Dated:- 26-2-2008 - DR. S. L. PEERAN, MEMBER (J) and SHRI T. K. JAYARAMAN, MEMBER (T) [Orde .....

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..... ef. The Commissioner (Appeals) upheld the order of the Original Authority. Hence, the appellants have come before this Tribunal for relief. 3. Shri. K.S. Ramesh, learned Consultant, appeared on behalf of the appellants. He stated at the time of personal hearing before the Tribunal that the Service Tax in the instant case has been paid before the issue of show cause notice. Further, the appella .....

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..... reported in 2004 (165) ELT 508 (e) Rastriya Ispat Nigam Ltd. - 2004 (163) ELT A 53 SC (f) CCE Vs. Chelpark Co. Pvt. Ltd. - 2007 (216) ELT 364 (KAR) (g) CCE Vs. Toyota Kirloskar Ltd. reported in 2006 (206) ELT 1116 (KAR) 4. On a careful consideration of the issue, we find that the appellant is not contesting the issue on merits. From the records it is seen that the appellants .....

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