2005 (7) TMI 595

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..... hri Dipen Lathi, CA, for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. - The appellant is an advertising agency and is liable to pay service tax. It was registered with the department with effect from November 1996. However, during the period May 1997 to September 1999, service tax was paid late and the returns were also filed late. Subsequently, the appellants deposited .....

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..... of the fact that they were not paid by the customers. As such, he submits that in terms of provisions of Section 80 of the Finance Act, 1994, they had genuine and bona fide reason for not paying the tax in time. 4. I have also heard Shri N.V.B. Nair, ld. JDR; who submits that the authorities below have rightly invoked the penal provisions by observing that the appellants is a habitual offend .....

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