Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 703 - AT - Service TaxLevy of penalty - Tax collected but not paid - entire tax with interest not paid before issuance of SCN - financial difficulty - Held that: - once appellant have collected the service tax, then there was no justification for not paying the same to the Government - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - impugned order upheld - appeal dismissed - decided against appellant.
|