Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1095 - AT - Service TaxPenalty u/s 76 - invocation of section 80 - case of appellant is that service tax could not be paid on account of financial difficulties and he will pay the balance of service tax at the earliest - Held that: - the appellant has failed to pay the service tax liability till today and unless he pays the service tax liability, he cannot claim benefit under Section 80 for dropping penalty u/s 76 of the FA - appeal dismissed - decided against appellant.
|