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2010 (11) TMI 837 - AT - Service TaxDemand - Time limitation - Since it is a fact that the appellants have not filed the requisite return, the penalties imposed under Section 77 are in order and the same do not require to be interfered with - Since the appellants have not challenged the applicability of longer period of limitation to the tax demand on the ground of suppression etc., I am of the view that the penalty in respect of the tax demand for the longer period is imposable - The appellants are also required to be given an option to pay 25% of the penalty amount within one month of passing the order as provided under the statute - Appeals are allowed
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