2005 (2) TMI 862

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..... 2. The appeal is directed against a penalty of ₹ 7,700 imposed on the appellant for delay in payment of service tax. The period of the short payment is September, 2000 to March 2001. 3. The facts of the case are that, according to value of taxable service rendered during that half year, the appellant was liable to pay service tax of more than ₹ 10,000, but the appellant had made p .....

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..... quired to be imposed since the delay in making the payment was only on account of error made in the entries in the half yearly return and not on account of any concealing of receipts to evade tax. 5. A perusal of the record would show that the short levy demand has been made based on the entries made in the return filed by the appellant himself for the half year October, 2000 to March, 2001. Th .....

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