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2018 (8) TMI 1233 - HC - Service TaxPenalty for failure to timely depositing the service tax on the professional services - delay due to ill-health of the mother of the assessee’s partner, which was not considered as reasonable cause by the Tribunal - Held that:- As to in what circumstances such family reasons will be reasonable cause or not would depend upon the facts of each case and therefore, unless the relevant details are discussed, the Tribunal could not have brushed aside these reasons by one liner, especially when the Division Bench decision of the Tribunal in almost similar circumstances on account of cancer of the father of the proprietor of the service provider firm, the Division Bench set aside the penalty in the aforesaid case of Raj Kumar Ora [2009 (2) TMI 36 - CESTAT, NEW DELHI] - the matter deserves to be reconsidered by the Tribunal in the facts and circumstances of the case - appeal allowed by way of remand.
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