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2018 (6) TMI 659 - AT - Service TaxPenalty u/s 78 - Short payment of service tax - Erection, Commission and Installation services - case of appellant is that there is a delay in paying the service tax for the reason that there was unrest in the appellant's organization due to strike by employees - Held that:- Though notices were issued on the client M/s.SISCO Ltd., the value of the services rendered were not received by them. The payment of service tax was delayed due to financial hardship and later the company was amalgamated with M/s.JSW Steel Ltd. in 2007 - also, the appellant has put forward reasonable cause for failure to discharge the service tax. In view thereof, the penalty imposed u/s 78 of the Finance Act requires to be set aside - demand of duty with interest upheld - appeal allowed in part.
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