https://www.taxtmi.com/caselaws?id=2532 Penalty under Section 76 of the Finance Act, 1994 was sustained for delayed payment of service tax on architectural and consulting engineering services. The relevant tax liability had already come into force for the period in question, and the assessee failed to show any prior clarification sought from the department or any satisfactory explanation for the delay. Correspondence on procedural matters did not displace the statutory penalty, so the penalty was upheld and the appeal was rejected. en-us Thu, 30 Aug 2007 00:00:00 +0530 Wed, 31 Dec 2008 07:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2532 Penalty under Section 76 of the Finance Act, 1994 was sustained for delayed payment of service tax on architectural and consulting engineering services. The relevant tax liability had already come into force for the period in question, and the assessee failed to show any prior clarification sought from the department or any satisfactory explanation for the delay. Correspondence on procedural matters did not displace the statutory penalty, so the penalty was upheld and the appeal was rejected. Case-Laws Service Tax Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2532