2005 (8) TMI 3

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....ppellant to deposit the service tax for the period of June, 1997 to April, 2000 and there was also delay in submission of service tax returns for the period of June, 1997 to September, 1999. Owing to acute sickness condition of the concerned staff who was a patient of carsinoma and ultimately died. Therefore he submits that they could not file returns in time and could not deposit the tax in time.....

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....ot be an excuse for delayed payment of service tax and delay in filing the tax returns. The appellant is a private limited company and doing business of Custom House Agent. He obtained registration under the action 26-6-1997. They were well-aware of the provision of service tax. The appellant could make alternative arrangement for disposal of the service tax matters pertaining to the company and c....