Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 958 - HC - Service TaxPenalty u/s 78 of FA - submission of the counsel for the Appellant that there was no fraud or intention not to pay the service tax infact deposits have been made, but beyond the period of 30 days prescribed under Section 78 of the Finance Act, 1994 - Held that:- The provision is unambiguous. A time frame has been fixed for deposit of the tax, the interest on delayed payment and penalty. The same is quite rigid. Tribunal has not committed any error by dismissing the appeal of the Appellant / the assessee - appeal dismissed.
|