2006 (6) TMI 49

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....ts that arise for consideration are that the appellant is a C&F Agent of Asian Paints. The appellant had taken the registration as C&F agent service provider. The appellant had defaulted in paying the Service Tax and filed the returns belatedly for two quarters i.e. quarter ending June, 2002. Quarter ending Sept.'02, the number of days delay is 42 days and 17 days respectively. A SCN was issued to....

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.... Sept.'02, the appellant had given detailed reason in respect of delay in filing the returns and payment of service tax. The reason given by the appellant delay, being the peak season during the relevant period due to Deepawali and other festivals. The adjudicating authority has considered these reasons as substantial cause for waiving the penalty under provisions of Section 80 of the Finance Act,....