2009 (9) TMI 523

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rs. 30,000/-. Taking into account the meager amount involved, we are not inclined to admit the appeal to decide the question of law raised. However, it shall not be taken to mean that we have expressed any opinion on the question of law concerning payment of penalty under Section 77 of the Finance Act and the requirements of a-reasonable cause under Section 80 of the Finance Act. We leave those qu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nance Act. The Commissioner (Appeal) has found that there was a reasonable cause for the failure to deposit the amount of Service tax within the time prescribed. It has come on record that the dealer was availing the services of goods transport operators and he was liable to pay Service tax for the period from 16-11-1997 to 2-6-1998. The amount was payable by 13-11-2003. However, dealer could pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... = 1999 (112) E.L.T. 365 (S.C.) and that they were not aware of amendment made vide Notification No. 4/2003-S.T. and, therefore, it was found that there was reasonable cause for delay. 3. At the hearing, we asked learned Counsel for the revenue the tax effect, which would be incurred by requiring the dealer-respondent to pay the penalty. The answer was that the tax effect would not be more than R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X