SINGH ROAD LINES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) NONE appeared on behalf of the applicants.

(2.) The applicants have filed written submissions. Heard the learned DR on behalf of the Revenue. The applicant filed this application for waiver of penalty imposed under Sections 76 and 77 of the Act. The applicant is providing service of 'Rent -a -Cab'. There is a delay in depositing the tax due to lack of proper knowledge of 'Service tax' applicable to them. It appears from the record that the same Commissioner (Appeals) on identical situation vide Order -in -Appeal No. 51/ST/Alld/07 dated 26 -9 -07 set aside the penalty as the assessee had no mala fide intention to make late payment of service tax.

(3.) THE applicant has contended that the same Commissioner (Appeals) in their case, had given a different finding.