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2015 (6) TMI 343 - AT - Service TaxWaiver of penalty u/s 80 - Whether the fact of the appellant's mother suffering from heart decease, resulting in non-payment of tax, can be held to be sufficient reasonable cause so as to set aside the penalty imposed on the appellant - Held that:- Appellant did not shut their business on the said ground and continued to do so as during the said period, As is seen they have done the business to the extent of more than ₹ 17 lakhs. They also filed the returns showing their tax liability. The said facts are sufficient to observe that the appellant was aware of his liability to pay service tax. I also note that the service tax required to be paid by the appellant was not much on the higher side and they have done business of around ₹ 17 lakhs. They were definitely in a position to deposit the service tax of ₹ 2,00,000. However, instead of doing so, they took more than one and a quarter year to deposit the amount in question. - ill-health of the mother of the assessee's partner cannot be considered as a reasonable cause so as to invoke the provisions of Section 80 of the Finance Act, 1994. - Decision in the case of Triton Communication Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [2005 (7) TMI 595 - CESTAT, MUMBAI] - no justifiable reason to interfere with the order of the lower authority - Decided against assessee.
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