2004 (5) TMI 3
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....order-in-appeal whereby the benefit of Rs. 30,000/- each was imposed under Section 77 of the Service Tax Act for failure to furnished the prescribed Returns. 2. The contention of the appellants is that they were under the bona fide belief that they are not covered under the definition of Courier. The definition of Courier under the Service Tax Act means "a commercial concern engaged in door to do....
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....e assessee proves that there was reasonable cause for the said failure. 3. It is also contended by the appellants now that they are regularly filing the Returns and there were no delay. 4. The contention of the Revenue is that appellants are a Courier Agency and liable to pay the Service tax and they deliberately not filed the necessary Returns within the prescribed period. Therefore, they are l....