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CESTAT reduces penalty for delay in Service Tax payment & Return filing considering financial difficulties
Case Law Details
- Case Name
- Triumph India Software Services Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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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 a...
