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TMI Blog2009 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... eft to junior staff by the assessee and such mistakes can happen - Chartered Accountant is supposed to know the law and in fact advise others – penalty imposed u/s 77 for late filing of return upheld – penalty imposed u/s 76 set aside. - ST/313 of 2009 - A/2167/WZB/AHD. OF 2009, S/1490/WZB/AHD. OF 2009 - Dated:- 16-10-2009 - Mr. B.S.V. Murthy, Member (Technical) Shri P.P. Jadeja, Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the due date for payment of service tax was changed from 25th to 5th with effect from 01.4.2005 and without noticing the change, the employee of the appellants continue to pay service tax thinking that it has to be paid before 25th and because of this reason there was delay. However, he could not explain the reasons for not filing return for the quarter Sep 2005. He submits that delayed pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng later, I waive the requirement of pre-deposit of penalty and take up the matter for final disposal. 5. I have considered the submissions made by both the sides. I find that the reasons explained for delay in payment of service tax are reasonable since the work of filing returns and paying tax etc. are often left to junior staff by the assessee and such mistakes can happen. Therefore, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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