ORDER
S.S. Sekhon, Member (T)
1. The appellant is an advertising agency granted Service Tax registration who had got cancellation of the said registration effective 1-4-98 due to the demise of the proprietors brother on 2-3-01. The tax has been paid along with interest and there was a delay in filing the Service Tax returns. The present appeal is only as regards the penalty and interest ordered. After considering the submissions and the facts of this case and relying upon the decision in the case of M.P.S. Ramani v. CCE, Mumbai 2005 (2) STJ 1088 (CEGAT Mumbai) and CCE, Calcutta v. B.L. Company 2005 (1) STJ 1109 (CEGAT Calcutta) Following the same the penalty in this case is reduced to Rs. 1000/- after confirmed the other liabilities. Appeal partially allowed in above terms.
(Pronounced in Court)