2009 (6) TMI 516

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.... M.K.A.K. Mohiddin for the Respondent. ORDER 1. The appellants who are an educational institution are challenging the imposition of penalty of Rs. 70,000 for delay in payment of service tax leviable upon them. According to the appellants, they are not liable to pay any penalty for the reason that there was a reasonable cause for the failure to pay the tax as they were an educational instit....