2005 (6) TMI 9

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....under the provisions of Service Tax Act on the ground of late filing of service tax returns and late deposit of service tax. 2.The appellant is a Management Consultant. During the period June, 2000 onwards, the appellant was required to deposit the service tax in respect of the consultancy given by it to its customers. The tax was not deposited for the period June, 2000 to January, 2002 and the....

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....f Central Excise, Mumbai-V reported in 2004 (166) E.L.T. 476 (Tri. - Mumbai) (iii)       Urban Improvement Trust v. Commissioner of Central Excise, Jaipur reported in 2004 (169) E.L.T. 141 (Tri.- Del) (iv)       Ashwani & Associates v. Collector of Customs, New Delhi reported in 1999 (105) E.L.T. 40 (Tribunal) 3.Shri R.K. Chandan....

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....y both sides, I fully agree with the ld. DR. In all the decisions relied upon by the ld. Advocate there was some reasons and circumstances, which were considered as reasonable cause. In the case of Tyazhpromexport, the fact of the assessee being a foreign company under direct control of the Ministry of Economic Affairs and Trade and not having any business place in India was considered as a suffic....

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....pellant was not aware of the provisions. However, in the present case, I find that the appellants started his Management Consultancy firm in the month of June 2000, but did not deposit the service tax for the period of two years. 6.As per the appellant's own admission, he consulted with his CA immediately after floating his company for registration of the same. This fact reflects upon his knowl....