Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 94 - AT - Service TaxCargo handling services - port services - failure to pay tax - demand of tax interest and penalty - section 80 - Held that: - it has to be stated there is absolutely no defence put forward by the appellant in regard to liability for payment of service tax and interest. The only contention put forward is that the default in paying tax occurred because there was a delay in reconciliation of the amounts received for the service of cargo handling and GTA service, as the GTA services were discharged under the reverse charge mechanism. This is not a reasonable ground to invoke Section 80 of the Finance Act for setting aside penalty imposed. The appellant being a registered service provider is bound to maintain internal accounts and at least avoid delay after the first show-cause notice - demand justified - appeal dismissed - decided against assessee.
|