CESTAT reduces penalty for delay in Service Tax payment & Return filing considering financial difficulties

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

Please become a Premium member. If you are already a Premium member, login here to access the full content.