2008 (5) TMI 149

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..... en by the applicant for delay in payment of Service Tax and filing of returns and their only plea is that duty was paid along with interest - delay is of repeated nature and range from 41 days to 229 days - prayer for waiver of pre-deposit of penalty is rejected - ST/51/2008 - S/181/2008-WZB/C-II/MUM - Dated:- 9-5-2008 - Shri K.K. Agarwal, Member (T) Shri Rajesh Chand, CA, for the Appellan .....

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..... he Hon'ble Bombay High Court's decision has been brought to my notice stating that the penalty imposed under Section 76 can be reduced under Section 80. I find that no genuine reasons have been given by the applicant for delay in payment of Service Tax and filing of returns and their only plea is that duty was paid along with interest. I, therefore, reject the prayer for waiver of pre-deposit of p .....

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