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2017 (5) TMI 1201 - AT - Service TaxPenalty u/s 78 - power of Commissioner to condone delay - condonation of delay in filing appeal - Commissioner could not have condoned the delay in excess of two months - Held that: - It can be seen that the Finance Act was amended on 28/05/2012 and only thereafter sub-section (3A) of Section 85 within the operational prior to 28/05/2012. The Commissioner at the material time had power to condone the delay of upto to three months. In view of the above, it is seen that the Commissioner (Appeals) has not exceeded his power and therefore, the miscellaneous application is dismissed. It is a fact that the respondent had collected service tax from the clients and still not paid to Revenue. The reason given by the Commissioner (Appeals) for non-imposition of penalty is that the respondent was in a rural area and not very highly educated. It is a fact that the respondent has collected the service tax from the client and not paid to Revenue. Levy of Penalty confirmed - appeal allowed - decided partly in favor of revenue.
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