Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 20 - AT - Service TaxPenalty u/s 78 of FA - Manpower Recruitment and Supply Agency Services - delayed payment of service tax - intent to evade or not - only ground cited by the appellant for such non-payment between 2006-2011 was its financial crisis - Held that:- The only ground cited by the appellant for such non-payment between 2006-2011 was its financial crisis but as held by the Adjudicating Authority and confirmed by the Commissioner (Appeals), financial crisis cannot form sole basis for non-payment of tax, when the same was collected by the appellant from the service receiver - Furthermore, the intention of the appellant to evade tax is understood form its very conduct of non-filing of periodic returns and even not answering to the notices sent at least on three occasions. Therefore, it is a clear case where department has proved the fact of intentional suppression of fact for the purpose of evading the tax liability - demand upheld. Appeal dismissed - decided against appellant.
|