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2014 (8) TMI 580 - AT - Service TaxDemand of service tax - Penalty u/s 76 & 77 - assessee being outside India had no knowledge of breach of law - Held that:- When the reasonable ground as bonafide no knowledge of breach of law was advanced by the learned Chartered Accountant it is proper to waive penalties imposed under Sections 76 & 77 of the Finance Act, 1994 since learned Chartered Accountant also says that the appellant has sought registration subsequently under the law for providing taxable service of the nature covered by original order. In the result, both stay application and appeal are disposed. Service tax levied is confirmed with interest. Only penalty is waived - Decided partly in favour of assessee.
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