https://www.taxtmi.com/caselaws?id=264216 The Tribunal allowed the appeal, finding that the appellant had valid reasons for delayed payment and had fulfilled tax obligations in accordance with the law. The appellant faced financial difficulties leading to delayed filing of the first return, which was subsequently paid before the show cause notice. The appellant accurately reported service tax liability and promptly debited the cenvat credit account. The Tribunal determined no intention to evade payment as the correct duty amount was paid with interest before the notice, citing reasonable cause for the delay under Section 73(3) of the Finance Act 1994 and entitlement to benefits under Section 80 of the Act. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 14 Oct 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264216 The Tribunal allowed the appeal, finding that the appellant had valid reasons for delayed payment and had fulfilled tax obligations in accordance with the law. The appellant faced financial difficulties leading to delayed filing of the first return, which was subsequently paid before the show cause notice. The appellant accurately reported service tax liability and promptly debited the cenvat credit account. The Tribunal determined no intention to evade payment as the correct duty amount was paid with interest before the notice, citing reasonable cause for the delay under Section 73(3) of the Finance Act 1994 and entitlement to benefits under Section 80 of the Act. Case-Laws Service Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264216