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2014 (2) TMI 864 - MADRAS HIGH COURTAppeal against and order dismissing the appeals on the ground that the assessee did not comply with the condition of pre-deposit as imposed in the order dated 05.08.2013. - providing ground handling services to M/s.Sri Lankan Airlines Pvt. Ltd., and other non-scheduled airlines. - held that:- Prima facie the conduct of the assessee appears to be not in accordance with law, since they are bound to remit the service tax collected from the customers within the time prescribed under the Finance Act. Having not done so, the Adjudicating Authority has levied interest and penalty. The levy of interest being automatic, the assessee cannot be granted any indulgence on the said aspect. Assessee directed to make pre-deposit of entire interest amount and penalty amount of Rs. 10 lakh instead of Rs. 25 lakhs - order of tribunal modified.
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