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TMI Blog2009 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant. Shri J.S. Shri J.S. Negi, SDR, SDR, for the respondent. [Order per : B.S.V. Murthy, Member (Technical)]. - Appellant is engaged in providing services under the category of Practicing Chartered Accountant. It was found that appellants did not filed service tax returns for the six months ending on September 2006 and it was also found that appellants had failed to pay service tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mistake and occurred because of changes in the date for payment. Further, he also submits that appellant was eligible for exemption since the value of services provided by the appellants did not exceed rupees four lakhs in the previous year and even then appellants have collected the service tax and paid to the Government. He submits that all these factors may be taken into account and powers to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hown sufficient reasonable cause for waiver of penalty under Section 76. However, as pointed out by the learned DR, Chartered Accountant is supposed to know the law and in fact advise others. Therefore, I feel that penalty of Rs. 2,000/- (Rupees two thousand only) imposed for contravention of various provisions of law is justified and the same is upheld. Appeal is allowed by setting aside the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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