Levy of penalty u/s 78A of FA - tax not deposited - The ...

Case Laws Service Tax

September 30, 2021

Levy of penalty u/s 78A of FA - tax not deposited - The authority has miserably failed to distinguish the nonpayment of tax for the reasons beyond the control of the assessee from the situation where the assessee has failed to deposit tax with the sole intention to not to deposit the same. Section 78 / 78A can be attracted only in the later situation - Mere oral submission of an employee (Finance Director) that he was acting under the guidance of the appellant cannot be fully sufficient for holding at least that the appellant had the knowledge and the intent to not to make the impugned payment. - AT

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Levy of penalty u/s 78A of FA - tax not deposited - The ...

Case Laws Service Tax

September 30, 2021

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