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2017 (2) TMI 1077 - AT - Service TaxLevy of penalty - Prayer for monthly payment of tax - Held that: - the appellants have not challenged the demand, interest and penalty. The only ground given is that due to poor financial condition, they should be allowed to pay on monthly installment basis. As rightly pointed out by the Ld. AR, there are no provisions in the Finance Act, 1994 for such a facility - The appellants have also not pointed out any legal provisions allowing payment on monthly installment basis. As for Section 80 of the FA, 1994, the appellants have not given reasonable cause in their pleading and simply reproduced Section 80. In the absence of a reasonable cause, the benefit of Section 80 ibid cannot be considered. Appeal dismissed - decided against appellant.
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