TaxTMI 
TaxTMI 
2005 (12) TMI 605
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....led against the order of the Commissioner (Appeals) challenging the imposition of penalty. The appellants have not challenged the levy and recovery of service tax and interest thereon. 2. It was pleaded that the appellants are a petty tour operator working at Agra. They had taken registration in December, 1997. However, they could not deposit the service tax, as they had to deposit the same after....
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....dent from the Annexure-A to the show cause notice. Therefore, imposition of a heavy amount of penalty on the appellants may not be justified. Since, the appellants were not aware of the provisions of filing the returns and no notice was given to them by the department for non-filing of the returns in time, they could not file the returns in time. Reliance was placed on this Tribunal's decision....
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....pleaded for the Revenue that the appellants before the lower authorities have only contended that since they could collect the service tax late from their customers, therefore, there has been delay in filing the returns. It was also pleaded that since they had taken registration only in December, 1997, therefore, it cannot be said that they are not aware of the provisions of the Service Tax rules ....