2015 (6) TMI 343

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....AR ORDER Per: Archana Wadhwa: Appellant is registered as a service provider under the category of "Architect Service" and was filing ST-3 returns and paying service tax. However for the period 1.4.2008 to 30.9.2008, they filed their ST-3 returns on 27.10.2008 and shown the value of the service so provided by them as Rs. 17,55,000/- (Rupees Seventeen lakhs fifty five thousands only). The s....

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....ffering from heart problems and as such on account of expenses being spent by them towards the treatment of their mother, they were not in a position to pay service tax. It also stand submitted that they were not recovering the service tax from their clients. In such a scenario, learned advocate prays for setting aside the penalty by invoking the provisions of Section 80 of the Finance Act, 1994, ....

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....ion 80, which is to the effect that no penalty shall be imposable if the assessee prove that there was reasonable cause for the said non-payment of service tax. The only issue required to be examined in the present appeal is as to whether the fact of the appellant's mother suffering from heart decease, resulting in non-payment of tax, can be held to be sufficient reasonable cause so as to s....

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....ion. In such circumstances, I am of the view that ill-health of the mother of the assessee's partner cannot be considered as a reasonable cause so as to invoke the provisions of Section 80 of the Finance Act, 1994. 6. I also note that the Tribunal in the case of Triton Communication Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai [2007 (6) S.T.R. 58 (Tri.- Mumbai by considering an i....