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 718 - AT - Service TaxDelay in payment of tax - change in procedure of payment of tax - imposition of interest and penalty - the appellant paid the amount as per the procedure adopted by them as mentioned in their letter dated 04.04.2001, and not as per the procedure which were required to be followed - Held that: - in the case of CCE Pune Vs. SKF India Ltd.[2009 (7) TMI 6 - SUPREME COURT], Honble Supreme Court has held that delay in payment of duty for whatever reasons, attracts interest - the appellant is liable to pay the interest for the delayed period. Further as far as penalty is concerned, we find that the Department has not been able to establish that there was a malafide intention of the appellant for evasion of tax and for late payment of tax. The delay has occurred because of change in the procedure of payment of tax and therefore we do not find any justification for imposing penalty - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
|