{"id":282,"date":"2015-07-24T07:28:09","date_gmt":"2015-07-24T07:28:09","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=282"},"modified":"2020-10-17T07:50:24","modified_gmt":"2020-10-17T07:50:24","slug":"act-of-non-payment-of-service-tax-after-its-collection-cant-beclaimed-to-be-done-under-a-bona-fide-belief","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/act-of-non-payment-of-service-tax-after-its-collection-cant-beclaimed-to-be-done-under-a-bona-fide-belief\/","title":{"rendered":"ACT OF NON PAYMENT OF SERVICE TAX AFTER ITS COLLECTION CAN&#8217;T BECLAIMED TO BE DONE UNDER A BONA FIDE BELIEF"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\">Act of non-payment of service tax after its collection can\u2019t beclaimed to be done under a bona fide belief<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\">In the recently concluded case of\u00a0Indsur Global Ltd. Versus Additional Commissioner of service Tax, Vadodara (2015) (Gujarat)\u00a0tribunal held that act of non-payment of service tax after its collection can\u2019t be claimed to be done under a bona fide belief.<\/p>\n<p style=\"text-align: justify;\">In the instant case, assesse had collected service tax from the service recipient but did not deposit same with Government and showed Nil service tax liability in periodical return. Assessee paid service tax only after issuance of summons by department. Department levied penalties under sections 76, 77 and 78. Assessee claimed that it was a case of bona fide error and penalties must be waived under section 80.<\/p>\n<p style=\"text-align: justify;\">The honorable Court held that it is primary duty of assessee to establish \u2018reasonable cause\u2019 for failure, which is a question of fact. No penalty would be imposed only if he proves that there was reasonable cause of such failure. In the instant case, the assessee could not show reasonable cause to bring out as to what prevented the assessee from making the payment of service tax when the same was actually recovered from the service recipient and Tax appeal is dismissed. Hence, the assessee liable to pay penalties under section 76, 77 and 78.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:<a href=\"mailto:info@carajput.com\">info@caindelhiindia.com<\/a>\u00a0or call at\u00a0011-233 433 33<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Act of non-payment of service tax after its collection can\u2019t beclaimed to be done under a bona fide belief In the recently concluded case of\u00a0Indsur Global Ltd. Versus Additional Commissioner of service Tax, Vadodara (2015) (Gujarat)\u00a0tribunal held that act of non-payment of service tax after its collection can\u2019t be claimed to be done under a &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[146],"tags":[555,566,502,501,569,572,546,561,549,541,537,562,560,550,538],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/282"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=282"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/282\/revisions"}],"predecessor-version":[{"id":1356,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/282\/revisions\/1356"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}