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2017 (9) TMI 261 - AT - Service TaxPenalty u/s 76 - Delayed payment of service tax - Held that: - the appellant explained the delay in depositing the service tax on the ground of change of management. It is noticed that the appellant is a public limited company and therefore, was aware of the tax liabilities - There is no material available on record with regard to allegation of fraud, suppression of facts, etc. Taking into consideration the facts leading to delay in depositing tax, it is appropriate that the imposition of penalty u/s 76 should be waived - appeal allowed - decided in favor of appellant.
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