2007 (11) TMI 284 - AT - Service Tax

Imposition of penalty on the ground of delay in remitting Service Tax and filing ST-3 return - delay in discharging service tax liability in the present case is 180 days and 90 days respectively - hence the penalty imposed under the impugned order is well within the statutory limit and does not exceed the penalty provided for under section 76 held that there is no warrant to interfere with the impugned order

Summary

The Appellate Tribunal CESTAT, Mumbai upheld a penalty of Rs. 21,642 imposed on the appellants for delay in remitting Service Tax and filing ST-3 return under section 76. The delay was 180 days and 90 days respectively, within the statutory limit. The appeal was rejected.