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2010 (8) TMI 199 - CESTAT, AHMEDABADAppellant is engaged in providing security services - delay in filing the return - scrutiny of the return also revealed that the assessee was required to pay the service tax - After month-wise details of short payment having been intimated by way of issue of show cause notice, the appellants paid the service tax along with interest - no explanation was given for belated filing of service tax return and belated payment of service tax - Held that: - assessee was registered more than 6 years back and no explanation has been given by them for delayed filing of return and delayed payment of service tax - penalty is imposable under Section 76, the amount fixed as per the provisions of Section 76 is required to be imposed - Appeal is rejected
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