2019 (2) TMI 414

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..... Makrand Joshi appearing in support of this Appeal would submit that the questions proposed are all substantial questions of law and we should entertain this Appeal. They squarely arise out of the order of the Tribunal and because the Tribunal failed to consider that the services rendered by the appellant-assessee are not taxable at all. Had the Tribunal sent the matter back to the Adjudicating Au .....

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..... e of recovery was issued and the sole defence was that the assessee is in financial difficulty. That is why the Adjudicating Authority confirmed the demand with interest and imposed penalty. 3. In appealing against such an order, the assessee argued that the service was not liable to be taxed as business auxiliary service and that the said service was exempt under an Exemption Notification.   .....

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..... reason or ground can never be a justification for not remitting or depositing the collected tax in Government Treasury, then, the reasons in paragraph 6 to sustain the penalty is neither perverse nor vitiated by any error of law apparent on the face of the record. Consequently, none of the questions proposed are substantial questions of law.   6. The Appeal is devoid of merits and is dismiss .....

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