Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 635 - AT - Service TaxCondonation of delay in making the payment of interest - HELD THAT:- Taking note of the fact that the appellant is a sick unit registered with BIFR and the delay was only due to such financial hardships, I am of the opinion that the delay in making the interest payment deserves to be condoned - Further, it has to be noted that appellant has paid the amount within a reasonable time and there is no huge or wanton delay in making such payment. Interest also has been paid within one month after the time prescribed (3 months). The delay in making the payment of interest is condoned - COD application allowed.
|