Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 547 - AT - Service TaxDemand for service tax, interest and penalty - under sections 76 and 77 - no option has been given to the appellants to pay service tax, interest and penalties within 30 days from the date of receipt of order - Held that:- the decision of the Hon ble High Court of Delhi in the case of KP Pouches (P) Limited vs. UOI [2008 -TMI - 30328 - HIGH COURT OF DELHI],Tribunal can extend such option - Therefore, if the appellants deposit the entire amount of service tax with interest and penalty under sections 76 and 77 within 30 days from the date of receipt of this order, option to deposit 25% of service tax towards penalty imposed under Section 78 is extended.
|