TMI Blog2015 (6) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... t the service tax required to be paid by the appellant was not much on the higher side and they have done business of around ₹ 17 lakhs. They were definitely in a position to deposit the service tax of ₹ 2,00,000. However, instead of doing so, they took more than one and a quarter year to deposit the amount in question. - ill-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. - Decision in the case of Triton Communication Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [2005 (7) TMI 595 - CESTAT, MUMBAI] - no justifiable reason to interfere with the order of the lower authority - Decided against assessee. - ST/2683 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sufficient reasonable cause is shown for non-payment of service tax. 4. Countering the arguments, learned A.R. on behalf of Revenue submits that the appellant is aware of his liability of service tax and they were also doing the business during the relevant period. The provisions of Section 80 cannot be invoked in such a scenario. Accordingly, he prays for upholding the said part of the impugned order. 5. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n one and a quarter year to deposit the amount in question. In such circumstances, I am of the view that ill-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 considering the submissions made by both sides, I find that the delay in depositing the tax and in filing the returns is for the period May 1997 to September 1999. Almost every moth there was a delay on the part of the appellants to deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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