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2015 (11) TMI 842 - HC - Service TaxCondonation of delay - Non deposit of service tax collected - Delay in depositing due to medical ailment of assessee - whether the case projected by the petitioner with reference to the merit order, is liable to be entertained by this Court when the statutory period for filing the appeal is already over - Held that:- considering the persuasive submissions made by the learned counsel for the petitioner, this Court finds that an opportunity could be given to the petitioner to wipe of the liability in a phased manner, particularly in view of the physical ailments projected from the part of the petitioner with reference to Ext.P7 Medical Certificate and such other reasons. Considering the extent of liability to be cleared, after the amounts appropriated by way of Ext.P5, the outstanding liability shall be cleared by way of 'six' equal monthly instalments, the first of which shall be effected on or before the 15th of December, 2014, followed by similar installments, to be effected on or before the 15th of the succeeding months. Subject to this, the recovery proceedings shall be kept in abeyance, for the time being. - Decided conditionally in favour of assessee.
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