2015 (6) TMI 343

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant is registered as a service provider under the category of "Architect Service" and was filing ST-3 returns and paying service tax. However for the period 1.4.2008 to 30.9.2008, they filed their ST-3 returns on 27.10.2008 and shown the value of the service so provided by them as Rs. 17,55,000/- (Rupees Seventeen lakhs fifty five thousands only). The service tax liability to the extent of Rs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... count of expenses being spent by them towards the treatment of their mother, they were not in a position to pay service tax. It also stand submitted that they were not recovering the service tax from their clients. In such a scenario, learned advocate prays for setting aside the penalty by invoking the provisions of Section 80 of the Finance Act, 1994, which exempts imposition of penalty if suffic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l be imposable if the assessee prove that there was reasonable cause for the said non-payment of service tax. The only issue required to be examined in the present appeal is as to 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. Admitt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l-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. 6. I also note that the Tribunal in the case of Triton Communication Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [2007 (6) S.T.R. 58 (Tri.- Mumbai by considering an identical situation, has observed as under: "5. After con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roximately). As such penalty of Rs. 2.66 lakhs (approximately) cannot be said to be on a higher side requiring any interference by the Tribunal. The appeal is accordingly rejected." 7. In view of above, I find no justifiable reason to interfere with the order of the lower authority. Accordingly, appeal filed by the assessee is rejected. (Pronounced and dictated in open court)
Case laws, Deci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X