Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1074 - HC - Service TaxCondonation of delay - delay in appeal before the Commissioner (appeals) - whether the case would fall under any of the clarifications made in Answer no.3 by larger bench in the case of Panoli Intermediate (India) Pvt. Ltd. [2015 (7) TMI 303 - GUJARAT HIGH COURT] wherein court has held that in specified circumstances, only, the delay can be condoned - Levy of penalty u/s 78 - Held that:- Unless M/s.Dosti Fabricators was raided and relevant documents were found out by the respondent, there would be non-payment of huge of service tax, which the petitioners are liable to pay. Therefore, in our opinion, the case is covered u/s.78 of the Finance Act. - Therefore, the case would not fall under any of the clarifications made in Answer no.3 by larger bench warranting condonation of delay in filing the appeal - Decided against the assessee.
|