2009 (6) TMI 468

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..... r the purpose of service tax and filing returns and had handed over all the documents for verification to him but due to his prolonged illness, the auditor was not able to comply with the requirements of law within the prescribed period. Held that- there was a reasonable cause for the failure on their part, and applying the provisions of section 80 of the Finance Act, 1994, set aside the penalty a .....

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..... to pay service tax is Jan.'05 to Mar.'06. The appellants had urged before the authorities below that the reasons for belated payment of tax and interest on courier service rendered by them was because they had engaged a local auditor for the purpose of service tax and filing returns and had handed over all the documents for verification to him but due to his prolonged illness, the auditor was not .....

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