Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 607 - AT - Service TaxPenalty - interest on delayed payment - tax paid belatedly after being pointed out, but interest on such delayed payment not paid - reason for such delay shown by appellant is financial difficulty - Held that: - The ground raised by the appellant that they had financial difficulties, on account of which the appellant could not pay the service tax, is not a valid ground as they have collected the service tax from their customers - the Tribunal in the case of Triton Communication Pvt. Ltd. [2005 (7) TMI 595 - CESTAT, MUMBAI] has held that financial crisis is not a reasonable cause for failure to pay tax. Appeal dismissed - decided against appellant.
|