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2018 (10) TMI 95 - AT - Service TaxPenalty - delayed payment of Service Tax - appellant states that delay caused on account of the fact that the mother of one of the partner was suffering from heart problems - Architect Services - Held that:- There was delay in payment of service tax which was on account of the reasonable cause as the mother of one of the partner was suffering from heart problem - Tribunal in the case of Raj Kumar vs. CCE [2009 (2) TMI 36 - CESTAT, NEW DELHI] has accepted the fact that if the service tax is not paid in time due to the illness of the father of the assessee, which is a reasonable cause and by invoking Section 80 of the Finance Act, penalty imposed was set aside. Penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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