GARAG ENTERPRISES Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THE appellant firm, owning a Kalyana Mandap, is registered under Service Tax. They were liable to pay service -tax with effect from July, 1997. There was a delay in paying service tax for the months of September 1997, October 1997 and November 1997. The details of delay are as under : -

(2.) WE have heard both sides and considered the matter and find : -

(3.) IN view of our findings, the Order of Commissioner is set aside and appeal allowed.