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2010 (7) TMI 297 - AT - Service TaxAppellant is a partnership firm - service was introduced for the first time in September 2004 - appellant not be aware of the changes in the law - He submitted that as soon as the department informed them, they contacted the consultants and after taking advice from the consultants, promptly obtained a registration and paid the service tax - he submitted that it cannot be said that appellants had suppressed the fact of providing service from the department attracting extended period for issue of show cause notice and imposition of penalty under Section 78 of Finance Act, 1994 - Held that: - before issue of show cause notice service tax and interest was paid, the benefit of Section 73(3) of Finance Act, 1994 would be available to the appellants and therefore the show cause notice should not have been issued to the appellants - penalties under Section 76 and Section 78 of Finance Act are set aside and the matter is remanded to the original adjudicating authority
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