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2009 (5) TMI 55
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....1. There is no representation for the appellant despite notice, nor is there any request for adjournment. I have examined the records and heard the SDR. 2. The appellant had obtained service tax registration with the department in the category of courier agency in June 2000. They were also paying service tax since then. However, for the period from October 2004 to June 2005, they committed defa....
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....al filed by the assessee. In the present appeal, the assessee's challenge is directed against the penalties imposed on them under sections 76 and 77. 3. After going through the grounds of this appeal, I note that the appellant has not stated any legally acceptable reason for setting aside the penalties. It is stated that they were paying service tax regularly, that the service tax returns accom....
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....e 2000. They were also paying service tax regularly in respect of courier service. However, admittedly, there was default of payment of service tax for the period October 2004 to June 2005. Again, undisputedly, the tax returns were filed and the tax paid only after the default was pointed out by the department. No reason whatsoever has been slated by the appellant for the delay in filing returns a....