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2015 (1) TMI 1145 - CESTAT NEW DELHIImposition of penalty u/s 76 - Delay in payment of service tax - Held that:- There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months. Commissioner (Appeals) has rightly analysed a matter and upheld the imposition of penalty by the Adjudicating Authority - There are continuous delays. These cannot be said bonafide. I have also perused Tribunal's judgement in the case of same appellant. Delays were also referred. Such delayed cannot be continued and ignored. Penal action was rightly confirmed by adjudicating authority and approved by Commissioner (Appeals). As such, I do not find any force in the submission made by the appellant. I agree with the findings recorded by Commissioner (Appeals). - Decided against assessee.
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