https://www.taxtmi.com/caselaws?id=434382 The Tribunal upheld the Order in Original against M/s. Nebula Computers Pvt. Ltd., emphasizing the duty to promptly pay taxes. The appellant's plea of financial hardship lacked evidence, and the penalty imposition was deemed justified due to clear tax evasion. The Tribunal upheld the extended time limit under proviso to section 73(1) and rejected the appellant's arguments regarding the CBEC Circular and relevant case laws. Undue sympathy in penalty imposition was cautioned against to maintain tax compliance, leading to the dismissal of the appeal on 22.02.2023. en-us Wed, 22 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 08:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434382 The Tribunal upheld the Order in Original against M/s. Nebula Computers Pvt. Ltd., emphasizing the duty to promptly pay taxes. The appellant's plea of financial hardship lacked evidence, and the penalty imposition was deemed justified due to clear tax evasion. The Tribunal upheld the extended time limit under proviso to section 73(1) and rejected the appellant's arguments regarding the CBEC Circular and relevant case laws. Undue sympathy in penalty imposition was cautioned against to maintain tax compliance, leading to the dismissal of the appeal on 22.02.2023. Case-Laws Service Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434382