9911796707
TMI Blog2015 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is engaged in providing taxable service falling under the category of Erection, Commissioning or Installation services. In addition, the appellant is also engaged in rendering taxable services under the category of Management, Maintenance & Repair services as defined under Section 65 (108)(zzg) of Finance Act, 1994. The appellant failed to get the later category of service registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accident of proprietor and also due to financial difficulties faced by the appellant. It was his case that entire penal proceedings of issue of show cause notice started only after the appellant filed the required ST-3 returns with the Department and also paid the entire Service Tax along with interest before the issue of show cause notice. It was his case that as there was a reasonable cause for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Chennai Bench judgment in the case of Jupiter Sea & Air Services Vs CCE Chennai-I [2006 (3) STR 704 (Tri-Chen.)] 4. Heard both sides and perused the case records. In the present appeal, the appellant paid the entire Service Tax along with interest and intimated the same in the ST-3 returns belatedly filed with the Revenue. The reason given for late payment of Service Tax was accident of their p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cause explained by the advocate, on account of an accident of the proprietor of the appellant and their financial difficulties are justifiable reasons for the purpose of Section 80 of Finance Act, 1994. Accordingly, it is held that no penalty under Section 78 of the Finance Act, 1994 is imposable upon the appellant by virtue of proviso of Section 80 of Finance Act, 1994. 5. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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