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2011 (1) TMI 609 - HC - Service TaxCondonation of delay - Tribunal felt the reason given for condoning the delay do not constitute a sufficient cause and therefore refused to condone the delay and consequently dismissed the appeal - it is clear that there; is demand of payment of tax and for non-payment of tax within the time Stipulated, the appellant/assessee is liable to pay interest, penalty etc.; in accordance with law - it is settled law that an assessee is not liable to pay any tax unless the statute warrants the same, the said question to be gone into by appropriate fourm - it is always open to the respondent/revenue to proceed to recover the amount which is legitimately due in accordance with law - Appeal is allowed
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