https://www.taxtmi.com/caselaws?id=241977 The appellant's appeal against the OIA upholding the OIO regarding Service Tax payment delay was partially allowed. The penalties imposed were upheld due to fraudulent forging of duty payment figures, indicating intentional evasion of tax. The court found the appellant vicariously liable for the accountant's actions and rejected arguments citing CBEC circular and case laws. The judge concluded that penalties were justified based on clear evidence of fraudulent activity, allowing the appeal only to a limited extent. en-us Fri, 29 Nov 2013 00:00:00 +0530 Sat, 04 Jan 2014 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241977 The appellant's appeal against the OIA upholding the OIO regarding Service Tax payment delay was partially allowed. The penalties imposed were upheld due to fraudulent forging of duty payment figures, indicating intentional evasion of tax. The court found the appellant vicariously liable for the accountant's actions and rejected arguments citing CBEC circular and case laws. The judge concluded that penalties were justified based on clear evidence of fraudulent activity, allowing the appeal only to a limited extent. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241977