Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 24 - CESTAT, BANGALOREPenalty u/s 77- Penalty u/s 78 - Security services provider - Short payment of service tax - On being pointed out, they have discharged the service tax liability along with interest - Held that:- They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. This position stands accepted by the proprietor of the appellant firm. Ingredients of section 78 justifying imposition of equal amount of penalty are evidently available on records. There is no justification for waiving penalty u/s 78 and 77. In favour of revenue
|