Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 36 - AT - Service TaxPenalty imposed under Section 76 and 75A - delay for deposit of taxes - appellant submits that because his father was suffering from cancer, he had no means to make payment of their tax due - no deliberate failure nor there was breach of law – no intention to evade the payment of tax - finding the cause to be reasonable attracting Section 80, penalty imposed u/s 76 is waived – penalty imposed under Section 75A is not covered by the Section 80, so it is upheld
|