Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 48 - HC - Service TaxCondonation of delay – evasion of service tax – SEZ – demand of tax and penalty under section 77 of the Finance Act, 1994 – delay of 152 days in filing the appeal – documents including tax paid challans missing in the course of change of work due to change of tax consultant – Held that: - there is a genuine difficulty on the part of the petitioner and the reason which has been assigned, was beyond the control of the applicant and it appears that there is no malafide intention on the part of the petitioner. The reason assigned in the application found to be just and proper and sufficient enough to condone the delay – petition allowed – delay condoned – decided in favor of petitioner.
|