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2017 (5) TMI 520 - AT - Service TaxPenalty u/s 76 of FA, 1994 - delay in payment of service tax due to financial crisis - whether non payment of service tax in time is beyond the control of the appellant, therefore, there was a reasonable cause for non payment of service tax in time consequently, the benefit of section 80 of the Act can be given to the appellant or not? - Held that: - it was not the intention the appellant not to pay service tax in time but due to the reasons that the head office has not release the fund, the appellant could not be pay service tax in time - the appellant has been able to show reasonable cause for non payment of service tax in time, therefore, the penalty imposed on the appellant under Section 76 of the Act is set aside by giving the benefit of Section 80 of the Act - appeal allowed - decided in favor of assessee.
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