2009 (5) TMI 100

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..... appellants were not financially sound to make the payment of service tax and as such delay had occurred. - Prima facie, I find that the explanation given by the appellant is not sufficient to invoke the provisions of Section 80, as rightly held by the authorities below. Late filing of return and late payment of tax, prima facie attracts penalty under Sections 76 & 77. As such I direct the applican .....

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..... rvice tax. The appellant is registered under the category of construction services. The return for the period April 2006 to September 2006 was filed late by 187 days. Accordingly, proceedings were initiated against them, which resulted in imposition of penalty under Section 76 as also imposition of penalty of Rs. 1,000/- under Section 77. The appellants have pleaded that the delay in filing return .....

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