Levy of penalty - Tax collected but not paid - The appellants ...
Penalty Confirmed for Appellants Who Failed to Pay Service Tax Due to Financial Difficulties; Justification Deemed Unreasonable.
August 21, 2017
Case Laws Service Tax AT
Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.
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