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2017 (8) TMI 795 - AT - Service TaxPenalty u/s 78 - delayed payment of tax due to the financial hardships caused due to loss of the business - Held that: - the appellant is making payment of service tax intermittently and it is also pleaded that they were undergoing much financial difficulties due to loss of business. That there was much restriction for putting up hoardings and there were litigations pending even before the Hon’ble Supreme Court on the said issue and that this caused much financial constraints by which they could not deposit the service tax - there is no evidence to establish that there was any suppression of facts and therefore the penalties imposed under sections 76 and 78 are unwarranted and requires to be set aside - penalty set aside - appeal allowed - decided in favor of appellant.
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