TMI Blog2015 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... reason given for late payment of Service Tax was accident of their proprietor and also the financial difficulties faced by the appellant. appellant himself paid the entire Service Tax and interest before issue of show cause notice and also intimated the Department by way of filing the required ST-3 returns, though belatedly. The short payment of Service Tax was not detected by the Revenue, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allation services. In addition, the appellant is also engaged in rendering taxable services under the category of Management, Maintenance Repair services as defined under Section 65 (108)(zzg) of Finance Act, 1994. The appellant failed to get the later category of service registered with the Department and also belatedly filed ST-3 returns for the period October 2007 to March 2008 on 17.07.2008. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at entire penal proceedings of issue of show cause notice started only after the appellant filed the required ST-3 returns with the Department and also paid the entire Service Tax along with interest before the issue of show cause notice. It was his case that as there was a reasonable cause for delay in filing the returns and payment of Service Tax, therefore, their case is covered by the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri-Chen.)] 4. Heard both sides and perused the case records. In the present appeal, the appellant paid the entire Service Tax along with interest and intimated the same in the ST-3 returns belatedly filed with the Revenue. The reason given for late payment of Service Tax was accident of their proprietor and also the financial difficulties faced by the appellant. Ld. A.R. relied upon the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir financial difficulties are justifiable reasons for the purpose of Section 80 of Finance Act, 1994. Accordingly, it is held that no penalty under Section 78 of the Finance Act, 1994 is imposable upon the appellant by virtue of proviso of Section 80 of Finance Act, 1994. 5. In view of the above observations, the appeal filed by the appellant is allowed by extending the benefit of Section 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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