Re: [aurangabad_ca] Service Tax Late Return Filing Penalty Rs. 2000/- - Waiver
Dear Mr. Nilesh
Section 80 comes to your rescue in this case, it mainly provides for "penalty not to be levied if assessee produces reasonable & sufficient cause.
There are no. of cases where penalty was set aside due to non-compliance by assessee due to un-avoidable health reasons; some of them directly related to your case are given here for your reference
(a) CCE vs. Square Enviro [2005] 2 STT 84 (CESTAT - New Delhi)
(2) CCE vs. J.S.Architect (P.) Ltd. [2005] 2 STT 26 (CESTAT - New Delhi)
In both the cases, assessee could not comply with some of the service tax requirement because of illness of their close relative
In your case, assessee himself had health problems; I feel you have a strong case for waiver of penalty
Trust this will help you
Regards
CA. Jigishu Bheda
Ahmedabad
From: Rohan's NILESH H GAJJAR <rohans.ahmedabad@gmail.com>
To: aurangabad_ca@yahoogroups.com; ThaneCAs@yahoogroups.com
Sent: Sat, 30 January, 2010 3:15:06 PM
Subject: [aurangabad_ca] Service Tax Late Return Filing Penalty Rs. 2000/- - Waiver
Good Afternoon Respective Members,
One of client had paid regular service tax but half yearly ST-3 return was delay due to he had a paralysis attack on 17/10/2009 & still he was under medical treatment as per medical file maintain by him.
Now query is that he couldn't submit the ST-3 half yearly return before 25/10/2009 due to his health problem. Will the service tax department will take the service tax return without penalty having solid reason?
I request you all members to comment on this or if there is any case than pl refer so I can file the service tax return without penalty.
Hope you all will co-operate
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