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2017 (1) TMI 99 - AT - Service TaxInterest on delayed payment of tax - imposition of penalties u/s 76 and 77 - Dredging Services - Held that: - The Ld. Counsel has explained that the appellant was under the belief that they have paid excess service tax and sought the same to be adjusted in the subsequent period. Taking in to consideration these contentions as well as the fact that the appellant is a Government of India under taking, the penalty imposed u/s 76, in my view is unwarranted - I do not find any reason to interfere with the penalty of ₹ 10,000/- imposed u/s 77 as the appellants did not file their returns in due time - appeal disposed off - decided partly in favor of appellant.
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