2006 (12) TMI 532

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..... ed by the appellant in respect of imposition of penalty of ₹ 31,367/- for default in payment of service tax during the month of May, 2003 to September, 2003. 2. The relevant facts of the case are that the appellants are engaged in the business/profession of Air Travel Agent. It has been alleged that the appellant short paid the service tax amounting to ₹ 31,367/- which was paid on 5 .....

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..... so submits that the appellant paid tax at old rate within the stipulated period and filed returns accordingly. He submits that it is a public sector undertaking and there is no gain on their part for default payment of service tax. He cited the decision of the Tribunal in the case of N.C. Maheshwari Company v. CCE - Delhi [2006 (3) S.T.R. 584 (Tribunal) = 2005 (184) E.L.T. 321 (Tri. - Delhi).] .....

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