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TMI Blog2009 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities at lower level have observed that lenient view cannot be taken under section 80 of Finance Act, 1994 in view of the fact that appellant was maintaining the accounts in pencil so that manipulation of data is easily possible. Further, in the impugned order, it has also been observed that the claim of the appellant that they were under a bona fide belief that only persons who are regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been rejected on 30-9-2008, on the ground that the service tax amount involved is more than Rs. 25,000 and therefore, the claim is not applicable. Treating the above ground as sufficient for the purpose of condonation of delay, the delay in filing is condoned. 3. No one appeared on behalf of the appellant. However, a letter has been received stating that they do not require any personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of the appellant that they were under a bona fide belief that only persons who are registered under Motor Vehicles Act are required to make entries and pay the service tax, is not believable and acceptable. 5. I find that the appellant has not been able to make out a case for application of section 80 of the Finance Act, 1994 and their appeal is, accordingly, rejected. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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