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2014 (7) TMI 937 - AT - Service TaxWaiver of penalty u/s 80 - Penalty levied u/s 77 & 78 - delayed payment of service tax - Dry cleaning service - Held that:- The statutory levies cannot be obviated for so long merely because the computer was down. Further, even if the computer was down, the appellant could have filed the return manually and paid service tax by comuting the same manually as the total number of invoices involved during the entire period were less than 50. Further even if their untenable argument is considered for a moment, being aware that they have not paid service tax due and not filed statutory ST-3 returns for so long, if their bonafides were above board, they should / wouldhave atleast informed the department about it. It was only when the raid was conducted and they were caught that they admitted their violations. - penalty could not be waived - Decided against assessee.
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