2014 (12) TMI 1137

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....), for the Respondent. ORDER Since the issue involved falls within a very narrow compass, the appeal itself is taken up for final disposal instead of considering the stay application. 2. Heard the authorized representative of the assessee who relies upon several decisions of the Tribunal to submit that there was reasonable cause for non-payment of service tax and therefore appellant was no....

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....submit that the appellant has not contested the liability and extended period has been rightly invoked and once extended period is invoked, the appellant has to show reasonable cause for waiver of penalty and in this case apart from ignorance, there is no other cause. 4. I have considered the submissions made by both sides. I find that appellant is a proprietary concern and not assisted by a....