Case Law Details
Triumph India Software Services Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)
Managing Director of the appellant-company, appeared in person and submitted that she was the Managing Director of the Company at the relevant time. Due to financial difficulties, they could not pay service tax as submitted during investigation. Regarding the appellant’s responsibility to submit returns, the appellant submitted that though she was the Managing Director of the Company she was not personally looking after the submission of returns and other day-to-day financial activities of the company at the relevant time.
CESTAT gone through the records of the case and after considering the submissions made by the Official Liquidator, appeal filed by M/s. Triumph India Software Services Pvt. Ltd. (Appeal No.ST/20093/2018) is dismissed.
Considering the facts and circumstances of the case and on going through the liquidation proceedings, CESTAT reduces the penalty imposed on the appellant Smt. Usha Mohan, Managing Director of Triumph India Software Services Pvt. Ltd. from Rs. 50,000/- to Rs.10,000/- (Rupees Ten Thousand Only). Appeal No.ST/20094/2018 is partially allowed by modifying the penalty.
FULL TEXT OF THE CESTAT BANGALORE ORDER
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