TMI Blog2011 (3) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso under which the penalty can be waived is Section 80 for which the appellant have to give reasons as to why they could not discharge the duty liability by the due date - Except financial problems, no other reasons has been given by them - This is not a valid reason for wavier from penalty - Decided against the assessee. - ST/901 of 2010 - - - Dated:- 30-3-2011 - Hon'ble Shri Rakesh Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the present appeal has been filed. 2. Heard both the sides. 3. Shri S.D. Gaur, Consultant, ld. Advocate for the appellant pleaded that the delay in payment of service tax was on account of financial problems, that the entire service tax for the months of April, May and June had been paid on 28.06.07, 28.06.07 and 5.7.2007 respectively, that the service tax had been paid though after del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was prevented from discharging service tax liability by the due date, that in this case, reason given by the appellant for their failure to discharge service tax liability is not acceptable and that in view of this, there is no infirmity in the impugned order. 5. I have carefully considered the submissions from both the sides and perused the records. There is no dispute that there was delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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