https://www.taxtmi.com/caselaws?id=773734 CESTAT Allahabad dismissed the appeal regarding recovery of service tax with interest and penalty. The tribunal found that the appellant deliberately failed to pay service tax on advances received from customers despite being fully aware of their obligations under the Finance Act, 1994. The appellant's director admitted knowledge of the tax liability but failed to pay by the due date. The tribunal held there was no bonafide reason for non-payment, justifying the invocation of extended limitation period and penalty under Section 78 of Finance Act, 1994. en-us Wed, 25 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773734 CESTAT Allahabad dismissed the appeal regarding recovery of service tax with interest and penalty. The tribunal found that the appellant deliberately failed to pay service tax on advances received from customers despite being fully aware of their obligations under the Finance Act, 1994. The appellant's director admitted knowledge of the tax liability but failed to pay by the due date. The tribunal held there was no bonafide reason for non-payment, justifying the invocation of extended limitation period and penalty under Section 78 of Finance Act, 1994. Case-Laws Service Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773734