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2018 (5) TMI 1225 - AT - Service TaxNon-payment of service tax - tax collected but not paid - demand with interest and penalty - Held that: - the appellant has collected the service tax but the same has not been paid in the Government treasury. The reasons given by the appellant for not depositing the same is not very convincing. Further, the appellant has paid the entire service tax along with 15% of the service tax as penalty as against 25% of the penalty. Therefore I direct the appellant to pay the 10% of the remaining service tax as penalty as directed by the original authority. Liability of interest - Held that: - the appellants are liable to pay the interest because there is a delay in the payment of service tax and the interest liability is automatically attracted. Appeal disposed off.
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