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2019 (2) TMI 576 - AT - Service TaxImposition of penalty - Non-payment of service tax - non-filing of returns - Manpower Recruitment and Supply services - period January, 2009 to March, 2012 - tax with interest paid on being pointed out - Held that:- The plea of sickness of the proprietor of the appellant cannot be a ground for not discharging Service Tax though collected from the customers. It is not in dispute that they continued to run the business and received the amount during the said period including the Service Tax component - Also, the appellant had not intimated in any manner to the Department about collection of the Service Tax from the customers and not depositing with the Govt. by way of filing periodical returns. Since there is contravention of the provisions with intent to not discharge Service Tax, the provisions of Section 73(3) of the Finance Act, 1994 cannot be invoked - Penalty upheld - appeal dismissed - decided against appellant.
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