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2014 (4) TMI 843 - HC - Service TaxWaiver of penalty u/s 80 - reasonable cause - delayed payment of service tax on Intellectual property rights service - Penalty u/s 76, 77 & 78 - Commissioner deleted penalty u/s 80 - Tribunal upheld penalty - Held that:- adjudicating authority while deciding not to impose a penalty, had due regard to the fact that the assessee had obtained registration for the purposes of service tax in respect of 'Intellectual Property Right Services' on 30 September 2006; that the entire dues on account of service tax together with interest for the period from 10 September 2004 to 30 September 2007 had been paid on 10 December 2008 and there was compliance by the assessee thereafter - In this background the adjudicating authority held that there was some confusion in regard to the applicability of the service tax. This circumstance must be also coupled with the admitted circumstances in the present case which were that a notice which was issued to the assessee on 8 November 2004 (together with a corrigendum dated 22 January 2006) seeking to levy service tax on scientific technical consultancy service had resulted in an order of adjudication by which the demand had been dropped on 28 December 2006 - adjudicating authority had correctly granted to the assessee the benefit of the provisions of section 80 of the Finance Act, 1994 as it then stood by deleting the penalty and that the exercise of revisional jurisdiction under section 84 by the Commissioner was not in accordance with law - Decided in favour of assessee.
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