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2013 (8) TMI 565 - CESTAT CHENNAIImposition of penalty Section 76 – revenue file appeal for imposition of penalty – Held that:- There was no intention to evade payment of service tax as he already deposited tax with interest – assessee is an individual engaged as a land broker in the unorganized sector and as such not well versed with the nuances of taxation - assessee had neither collected any service tax from their clients as provision of service nor have charged or claimed the service tax from their clients - The claim that they came to know about the service tax liability only after investigation by the department – no reason to interfere with the order of the Commissioner (Appeals) - appeal decided against the Revenue.
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