2010 (7) TMI 862

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....for the Respondent. ORDER The appellant is a proprietary concern registered under the category of "Construction Services" and were paying service tax. During the scrutiny of their ST-3 return for the period from April 2006 to September 2006, it was observed that there was a violation of provisions of Section 70 of Finance Act, 1994 since the return was delayed by 187 days and there was also ....

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.... native place and therefore he was required to make frequent visits there; that after returning the tax could not be paid on account of financial difficulty. The said plea of the appellant stand rejected by the Commissioner (Appeals) on the ground that the authorities cannot reduce the penalty automatically where the law provides for imposition of penalty in a manner prescribed therein. I fully ag....