2007 (11) TMI 274

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..... r visit by the officers in July, 2004 - they have paid the duty on 22-7-04 and the interest involved - appellant is a small scale service provider and was new to the profession - Commissioner has sustained the penalty on the ground there was a delay of 1098 days (more than three years) in paying service tax which on the facts of the case is incorrect – penalty waived
Shri M. Veeraiyan, Member ( .....

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..... r Section 76 from Rs. 35,000/- to Rs. 20,000/-. 4. Ld. Advocate for the appellant submits that assessee is a small scale service provider and was new to the profession did not know the law relating to service tax and hence seeks waiver of the penalty on the appellant. 5. The Commissioner (Appeals) has sustained the penalty on the ground there was a delay of 1098 days (more than three years) in p .....

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