2008 (8) TMI 91

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..... 1.8.2008 certified on 5.9.2008 in Appeal Nos. ST/123 & 165/2008-SM (BR)) Shri S. Kumar, DR for the Appellant. None for the Respondent. [Order per P.K. Das Member (Judicial)]. :-Common issue is involved in both the appeals and therefore, these are being taken up together for disposal. 2. Heard the learned DR at behalf of the Revenue. None appeared on behalf of the respondents despite issue o....

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....ounds of appeal. He submits that admittedly the respondents delayed payment of tax. He relied upon the decision of the Hon'ble High Court of Kerala in the case of Assistant Commissioner of Central Excise Vs. Krishna Poduval reported in 2006 (1) STR 185 (Ker). 5. He also relied upon the decision of the Tribunal in the case of Mett Macdonald Ltd. Vs. CCE Jaipur reported in 2006 (2) STR 524 (Tri-Del....

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....03 to February 2004 alongwith interest amounting to (Rs.10,890/- + Rs 5,392/- ) vide TR-6 No.1 dated 22.3.2007 after they came to know about their service tax obligation. I am, therefore, of the opinion that there was reasonable cause for failure to pay service tax and file returns. Hence the benefit of section 80 of the Finance Act, 1994 is applicable to them. Accordingly, I fully waive off the p....