https://www.taxtmi.com/caselaws?id=373344 The Tribunal upheld the Commissioner (Appeals) order, confirming the penalty under Section 78 of the Finance Act, 1994, against the appellant for non-payment of service tax collected for providing telecom and work contract services. Despite the appellant's argument of delayed bill clearance and cash flow issues, the Tribunal found that the appellant had collected but not paid the service tax, promptly settling the outstanding amount only after a raid. The burden of proof was on the appellant, who failed to demonstrate ignorance of duty liability or delayed payments from clients. The Tribunal dismissed the appeal, affirming the penalty imposition. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 07:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373344 The Tribunal upheld the Commissioner (Appeals) order, confirming the penalty under Section 78 of the Finance Act, 1994, against the appellant for non-payment of service tax collected for providing telecom and work contract services. Despite the appellant's argument of delayed bill clearance and cash flow issues, the Tribunal found that the appellant had collected but not paid the service tax, promptly settling the outstanding amount only after a raid. The burden of proof was on the appellant, who failed to demonstrate ignorance of duty liability or delayed payments from clients. The Tribunal dismissed the appeal, affirming the penalty imposition. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373344