2009 (10) TMI 26

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....ant. Shri J.S. Shri J.S. Negi, SDR, SDR, for the respondent. [Order per : B.S.V. Murthy, Member (Technical)]. - Appellant is engaged in providing services under the category of Practicing Chartered Accountant. It was found that appellants did not filed service tax returns for the six months ending on September 2006 and it was also found that appellants had failed to pay service tax within du....

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....ed payment was only a mistake and it occurred because of changes in the date for payment. Further, he also submits that appellant was eligible for exemption since the value of services provided by the appellants did not exceed rupees four lakhs in the previous year and even then appellants have collected the service tax and paid to the Government. He submits that all these factors may be taken int....