2005 (4) TMI 319

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....which the Commissioner (Appeals) has set aside the penalty imposed on M/s. J.S. Architect Pvt. Ltd. for depositing the service tax late and for late filing of half yearly return. 2. Shri R. Santhanam, learned Advocate, submitted that due to serious illness of close relative of the Director, the Service Tax could not be deposited in time; that the entire service tax has been deposited along with....

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....the respondents. 4. I have considered the submissions of both the sides. Sections 76 and 77 of the Finance Act, 1994 provide for imposition of penalty if any person fails to pay Service Tax and fails to furnish in due time, the return which he is required to furnish. However, Section 80 of the Finance Act, 1994 provides that no penalty shall be imposable on the assessee for any failure referred....