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TMI Blog2005 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ground of late filing of service tax returns and late deposit of service tax. 2. The appellant is a Management Consultant. During the period June, 2000 onwards, the appellant was required to deposit the service tax in respect of the consultancy given by it to its customers. The tax was not deposited for the period June, 2000 to January, 2002 and the same was deposited on 24-4-2002 after getting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st v. Commissioner of Central Excise, Jaipur reported in 2004 (169) E.L.T. 141 (Tri.- Del) (iv) Ashwani Associates v. Collector of Customs, New Delhi reported in 1999 (105) E.L.T. 40 (Tribunal) 3. Shri R.K. Chandan, ld. DR, appearing for the Revenue submits that ignorance of law is not an excuse and the appellants are certainly liable to penalty in terms of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reasonable cause. In the case of Tyazhpromexport , the fact of the assessee being a foreign company under direct control of the Ministry of Economic Affairs and Trade and not having any business place in India was considered as a sufficient cause for non-imposition of penalty in terms of the provisions of Section 80. 5. Similarly, in the case of Mogaveera Vyavasthapaka Mandali , the fact of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 2000, but did not deposit the service tax for the period of two years. 6. As per the appellant's own admission, he consulted with his CA immediately after floating his company for registration of the same. This fact reflects upon his knowledge that the Management Consultancy firm floated by him is required to be registered with the Central Excise department for the purposes of service tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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