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2017 (4) TMI 806 - AT - Service TaxImposition of penalty u/s 76 - appellant have paid Service Tax during the period December, 2006 to September, 2007, after delay of some days from the due date wherein from 01 day to 230 days - Held that: - there is no deliberate default or contumacious conduct on the part of the appellant. Rather the appellant have deposited almost 4 times the actual tax levy with the revenue and such excess amount, remained with the revenue, for substantial time before being adjusted in the subsequent return periods - for some and/or minor failure on the part of the appellant in depositing the tax on or before the due dates, penalty u/s 76 is not exigible - appeal allowed - decided in favor of appellant.
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