2006 (6) TMI 49

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.... (Service Tax) 2. The relevant facts 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 d....

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....the records that for the quarter ending 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 provi....