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2013 (10) TMI 482 - AT - Service TaxCondonation of Delay – Held that:- According to the affidavit enclosed to the application of COD, the delay occurred because the Manager of the Cochin Unit had resigned and the Manager of Chennai Unit who was looking after the branch made arrangement for filing the appeal in September 2011 but resigned thereafter - the problem has arisen because of genuine administrative and unavoidable difficulties and therefore the COD has to be allowed - At the same time there was negligence on the part of the headquarters itself in not ascertaining whether the appeal has been filed or not - while the COD can be allowed, it cannot be free - the appellant is directed to deposit an amount. Penalty u/s 76 – Power of Commissioner u/s 84 of Finance Act - Held that:- Following CST, Bangalore Vs. Motor World [2012 (6) TMI 69 - KARNATAKA HIGH COURT], Even if the ingredients stipulated in Sections 76 and 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the authority has no power to impose penalty in view of Section 80 of the Act – stay granted.
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