2004 (5) TMI 3

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..... belief that they are not covered under definition of courier and service tax being a new concept (1) Meaning of Courier (2) Penalty
[Order]. - Appellants filed these appeals against the order-in-appeal whereby the benefit of Rs. 30,000/- each was imposed under Section 77 of the Service Tax Act for failure to furnished the prescribed Returns. 2. The contention of the appellants is that they we .....

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..... lso relied upon under Section 80 of the Service Tax Act which provides that penalty is not imposable on the assessee for any failure referred in Sections 76 to 79 under Service Tax Act if the assessee proves that there was reasonable cause for the said failure. 3. It is also contended by the appellants now that they are regularly filing the Returns and there were no delay. 4. The contention of t .....

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