https://www.taxtmi.com/caselaws?id=340114 The Tribunal upheld the original order confirming service tax liability, interest, and penalty under Section 78 against the appellant. The appellant's argument of financial hardship for delayed payment was rejected, with the Tribunal emphasizing intentional delay in tax payment despite collecting it from clients. The Tribunal found the appellant's misuse of tax collected for internal purposes and dismissed claims of bonafide delay. The request for penalty reduction to 25% was denied due to non-compliance with payment deadlines. The appeal was dismissed, and the original order's decision was upheld. en-us Wed, 08 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340114 The Tribunal upheld the original order confirming service tax liability, interest, and penalty under Section 78 against the appellant. The appellant's argument of financial hardship for delayed payment was rejected, with the Tribunal emphasizing intentional delay in tax payment despite collecting it from clients. The Tribunal found the appellant's misuse of tax collected for internal purposes and dismissed claims of bonafide delay. The request for penalty reduction to 25% was denied due to non-compliance with payment deadlines. The appeal was dismissed, and the original order's decision was upheld. Case-Laws Service Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340114