2008 (8) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri D.S. Negi, SDR, for the Respondent. [Order]. - Ld. Advocate on behalf of the appellant submits that the appellant is a small scale labour contractor located in a small town and after receiving the order-in-appeal, his employee who is also from a small town and did not have much legal knowledge, had not taken any action thinking that since duty had already been paid, no further action is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the appellant has already paid the service tax amount after issue of show cause notice and penalty subsequently and I appreciate the fact that being a small service provider and located in a small town near Ahmedabad, there is a possibility that they did not have clear legal knowledge and therefore having regard to all the circumstances explained by the ld. Advocate, the delay in filing the a....