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2017 (6) TMI 945 - AT - Service TaxOutdoor Catering Services - demand of tax u/s 73 with interest u/s 75 and penalty u/s 78 of the Act - Held that: - the appellant has paid the entire dues along with interest and he has also submitted that on account of recession he had to close down his business and further, he has not collected the service tax from his customers and the delay happened on account of non-recovery of dues from his customers - ends of justice would be met if the appellant is directed to pay 25% of the penalty amount which would come to ₹ 2,39,243/- - demand of tax with interest upheld - appeal allowed - decided in favor of appellant.
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