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2017 (8) TMI 436 - AT - Service TaxPenalties u/s 77 and 78 - appellant have collected the service tax from their client and not deposited to the Government exchequer - Held that: - The reason given for non-payment of service tax in time is that the appellant was facing the financial crisis is not satisfactory, for the reason that if the appellant had bona fide intention, they would have declared the service tax liability in their ST-3 Return, but they failed to do so. Had the department not initiated the inquiry of non-payment of service tax the same could have left undetected which may cause the revenue loss to the Government - Section 80 not invoked. Moreover, since there is a suppression of fact, as regard non-payment of service tax the provisions of Section 73 (3) is also not applicable to the appellant case. Appeal dismissed - decided against appellant.
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