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TMI Blog2008 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... in paying the service tax is required to be paid. As regards, the appellant's plea that delay in payment of service tax was on account of their ignorance of law as for this reason no penalty is imposable, this plea can be examined at the time of regular hearing only - stay partly granted - ST/651/2008(SM) - 633/2008-SM(BR)(PB) - Dated:- 7-11-2008 - Shri Rakesh Kumar, Member (T) Shri L.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner vide the impugned order has demanded interest on the service tax for the period of delay as per the provisions of Section 75 of the Finance Act and beside this has imposed penalty of Rs. 3,89,148/- under Section 46 and another penalty of Rs. 500/- under Section 77 for late submission of monthly return and not obtained service tax registration in time. The Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have carefully considered the submissions from both the sides. There is no dispute about the fact that there is delay in obtaining service tax registration and also in payment of service tax. Therefore in any case, the interest for the period of delay in paying the service tax is required to be paid. As regards, the appellant's plea that delay in payment of service tax was on account of their i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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