2018 (10) TMI 95

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....intendent (AR) ORDER PER : S.S GARG The present appeal has been remanded by the Hon'ble High Court vide its order dated 8.8.2018. The High Court has set aside the order dated 12.1.2015 passed by the Tribunal whereby the Tribunal has dismissed the appeal of the assessee. 2. Briefly the facts of the present case are that the appellant is registered as a service provider under the categor....

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....sed the records. 4. Learned counsel for the appellant submitted that there was a delay in payment of service tax on account of the fact that the mother of one of the partner was suffering from heart problems and as such, on account of the expenses being spent by them towards the treatment of their mother, they could not pay the service tax in time. The learned counsel further submitted that in ....

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....rial on record, I find that there was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem. Further, I find that this Tribunal in the case of Raj Kumar vs. CCE cited supra has accepted the fact that if the service tax is not paid in time due to the illness of the father of the assessee, which is a reasonab....