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2014 (1) TMI 206 - CESTAT AHMEDABADDemand of service tax - Penalties under Section 76, 77 and 78 - Outdoor catering services - Held that:- Though there was a delay in payment of service tax and non-filing of returns but there is no evidence or record that there was an intention on the part of the appellant to evade payment of service tax. Financial hardship as brought out by the appellant was a reasonable cause for delay in payment of service tax - there was reasonable cause for not paying service tax and penalties imposed under Section 76 and 78 are required to be set aside. However, appellant was a service tax registered unit for a long time and was well aware of filing of ST-3 returns which was not done. Accordingly, penalty under Section 77 of the Finance Act, 1994 has been correctly imposed and upheld by the lower authorities - Decided partly in favour of assessee.
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