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2019 (5) TMI 148 - AT - Service TaxPenalty u/s 77 and 78 of FA - non-payment of service tax - Man-power Recruitment and Supply Agency Service - reason for non-payment given is Financial Hardship - HELD THAT:- An amount of ₹ 95,90,656/- has been recovered from the recipients of service by the department. In fact, this is reflected in the show-cause notice para 9, wherein, it is stated that the said amounts was collected from the service recipients. This proves that the appellant could not discharge the service tax liability as the payments were not received from their customers. The appellant has given reasonable cause for failure to discharge the service tax during the relevant period. This is a fit case for invocation of section 80. Impugned order is modified to the extent of setting aside the penalties only without disturbing the confirmation of demand or interest thereon - appeal allowed in part.
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