Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 968 - CESTAT AHMEDABAD

2015 (7) TMI 968 - CESTAT AHMEDABAD - 2016 (42) S.T.R. 68 (Tri. - Ahmd.) - Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - Appellant is not contesting the Service Tax liability alongwith interest but are claiming waiver of penalty under Section 80 of Finance Act, 1994 - Cleaning services - Held that:- The amount of Service Tax required to be paid for this period was more than ₹ 1 Crore. There is weight in the argument of the Appellant that due to payment of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Income Tax Department. Though these letters were issued after the period involved in these demands, but it gives an indication that there was a financial hardship on the part of the Appellant for not discharging the duty liability for the year 2010-2011 to 2011-2012 in time. Accordingly, it is held that there was a reasonable cause and the case of the Appellant is covered by the provisions of Section 80 of Finance Act, 1994 - Decided in favour of assessee. - Appeal No.ST/11008,11009/2014 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

under Section 65(24)(b) of Finance Act, 1994 to various clients. That an enquiry was initiated against the Appellant by Department and Appellant was required to pay Service Tax from 2006-2008 to 2011-2012. That for the period before 2010-2011, when Appellant was not registered, there was huge liability of past dues, which was paid by the Appellant from the current receipts from the service recipients. That for the year 2010-2011 and 2011-2012, inspite of Service Tax being recovered from the cus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1994 as there was financial hardship. He also produced certain letters issued by Income Tax Department indicating that payments from their clients were directly taken by the Income Tax Department as they were not able to pay the income tax dues. 3. Shri T.K. Sikdar, learned Authorised Representative appearing on behalf of the Revenue argued that for the Financial Year 2010-2011 and 2011-2012, Appellant was recovering Service Tax also from his clients but the same was not being paid to the Depart .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version