2005 (2) TMI 5

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..... 2005 - [Order ] The appellants have contravened the provisions of Section 68 and 70 of Chapter V of the Finance Act, 1994 inasmuch as the said assessee failed to pay the Service Tax on due date and failed to furnish half-yearly Returns in the prescribed form i.e. ST-3 to the Department within the stipulated time period of 25 days of the preceding half yearly ending September, 2000. The assesse .....

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..... payment of Service Tax. 5. It is contended on behalf of the appellants that there is no mala fide intention on the part of the appellants in making the late payment of Service Tax. There is also provision in the Finance Act for waiver of the penalty where sufficient cause is shown. As the appellants had already deposited the Service Tax and as there was no math fide intention in making the dela .....

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