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 306 - AT - Service TaxImposition of penalty u/s 77 and 78 - the appellant had collected the Service Tax from their clients and failed to deposit the same in timely manner with the Revenue - Held that: - The appellant had given the Service Tax challan details. From the said challan details, it appears that there is no regular payment of Service Tax by the appellants. The appellants have not placed before us any correlation of the tax liability arise during the month and payment made during the month/quarter. The fact is that the appellant have not denied that they have not paid the Service Tax to the Government exchequer despite collecting the same from the clients - penalty u/s 78 are rightly attracted - appeal rejected - decided against assessee.
|