2005 (3) TMI 561

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....JDR, for the Respondent. [Order]. -  Heard Shri S.K. Bhutra, Consultant for Appellant and Shri K. Sanyal, JDR for Respondent. Mr. Bhutra submits that the entire amount of Service Tax was paid before the order of Adjudication was passed. It was thus not proper on the part of Original Authority to levy the interest and impose penalty equal to the amount of tax . He submits that the delaye....

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.... be dismissed. 3. I have perused the impugned order and the case record and heard the rival contention raised by both the sides. It is true that the delay was caused in filing the return and in depositing the service tax due to some unavoidable reasons which were beyond the control of appellant. The shares involving huge amount was lost in transit in the month of May, 1999 and the entire d....