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2017 (3) TMI 617 - AT - Service TaxImposition of penalty u/s 78 - delay in payment of tax - it is the submission of the appellant that the delay in payment of service tax is due to acute financial problem. There is no intention to evade the service tax, full amount with interest for delayed payment has been paid before the issue of show cause notice - Held that: - It is clear that the amount realised from the clients which included the tax, has been used for internal purposes by the appellant disregarding the statutory tax liability to the Government. The bonafideness of the appellant cannot be accepted in such an act. Financial hardship cannot be pleaded against penal action when the tax collected is not remitted to the Government and used for other expenses - penalty upheld - appeal dismissed - decided against appellant.
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