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TMI Blog2018 (10) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the reasonable cause as the mother of one of the partner was suffering from heart problem - Tribunal in the case of Raj Kumar vs. CCE [2009 (2) TMI 36 - CESTAT, NEW DELHI] has accepted the fact that if the service tax is not paid in time due to the illness of the father of the assessee, which is a reasonable cause and by invoking Section 80 of the Finance Act, penalty imposed was set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30.9.2008, they filed their ST-3 returns on 27.10.2008 and shown the value of service so provided by them as ₹ 17,55,000/- and service tax liability to the extent of ₹ 2,10,600/- were reflected in the said ST-3 return. Further, the appellant did not deposit the service tax as mentioned in the ST-3 return. Service tax along with interest was ultimately deposited by them after one ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 80 of the Finance Act, 1994. In support of his submission, he relied upon the following decisions: Raj Kumar Ora vs. CCE, Jaipur: 2009 (14) STR 836 (Tri.-Del.) Aqua Master Clean vs. CST, Ahmd.: 2016 (42) STR 68 (Tri.-Ahmd.) Ralson Carbon Black Ltd. vs. CCE, Chandigarh: 2014 (34) STR 227 (Tri.-Del.) Ramanasekar Steels Ltd. vs. CCE, Chennai: 2008 (9) STR 132 (Tri.-Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon by the appellant cited supra have invoked Section 80 for dropping the penalty if the reasons given are reasonable. In view of the Division Bench decision of the Tribunal in the case of Raj Kumar Ora cited supra, I am of the considered view that appellants are not liable to pay penalty and I invoke the provisions of Section 80 of the Finance Act to waive the penalty. Consequently, I set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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