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2011 (2) TMI 224 - CESTAT, AHMEDABADDemand - Security Services - there was a difference in value as compared with ST-3 returns filed with the department and therefore there was short payment of Service Tax amounting to Rs. 1,05,494 for the period April 2004 to March 2005 - This is strengthened by the fact that the appellant did not challenge the demand for Service Tax and interest and wanted to end the litigation by paying the tax with interest - it is a fit case for invoking provisions of section 80 of Finance Act, 1994, which provides that if a reasonable cause is shown, penalties under sections 77 and 78 of Finance Act, 1994 can be waived - Decided in favour of the assessee
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