𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As the appellant failed to pay the reduced penalty of 25% along with tax and interest within the prescribed time, the demand of penalty under the extended period of limitation is upheld. Appeal rejected."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Nebula Computers Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: The appellant failed to remit ₹50,55,167 service tax, delayed ST-3 returns, and faced penalties per show-cause notice.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal rejected the appellant’s financial hardship claim, noting failure to pay the reduced 25% penalty, tax, and interest within one month of the SCN issuance. In cases of wilful suppression or fraud, timely payment concludes proceedings. The delay justified the extended penalty demand, and the appeal lacked merit.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Nebula Computers Pvt. Ltd. vs. Commissioner of GST & Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 February 2023 📜 This ruling emphasizes strict adherence to payment timelines for penalties under service tax laws.