Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 202 - AT - Service TaxDemand of service tax - Penalty u/s 76 & 78 - Delay in payment of tax - Held that:- there was short payment of Service Tax due to forging of duty payment figures in the challans under which Service Tax was paid. One digit was added before the challan amount paid in the bank. Appellant has argued that this has happened due to the mis-deeds of their accountant to whom the full amount was given for payment - there is a clear cut forging of duty paying challans to project as if higher amounts of Service Tax due have been paid. Appellant cannot escape the vicarious responsibility by saying that any other person, acting as an agent on their behalf, has committed a wrong act and appellant should not be held responsible for the fraud - where in a similar situation of forging of TR-6 challans was held to be a fit situation for imposing penalty. Appellants alternative argument that penalty under Section 76 of the Finance Act, 1994 is however, required to be allowed as both penalties under Section 76 and 78 cannot be invoked as per the provisions of Section 78 of the Finance Act - Decided partly in favour of assessee.
|