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2014 (9) TMI 218 - ALLAHABAD HIGH COURTLevy of penalty where service tax and interest was deposited before passing of the order in original - manpower recruitment and supply of agency service - penalty under sections 77 and 78 - Held that:- the conduct of the appellant in paying the entire amount of service tax dues together with interest even before the order of adjudication was passed is a factor which must weigh in the balance. The fact that the service tax was deposited even before the order of adjudication was passed was taken note of by the Assistant Commissioner in the order dated 24 November 2011. In these circumstances, we are of the view that no case for the imposition of a penalty was made out. In the present case, the Tribunal in its impugned judgment and order decided the issue of taxability without entering into any specific finding in regard to whether the condition precedent for the imposition of a penalty had been established. We would have remanded the proceedings back to the Tribunal for a fresh consideration but in the present case we have noticed from the records that the quantum of the amount contemplated in the notice is only 74,675/- In the interest of bringing a finality to the matter and in order not to burden the Tribunal by directing a fresh consideration in regard to a matter involving a small amount, we have considered it appropriate, by consent, to consider the issue as to whether the imposition of a penalty was warranted. - penalty waived - decided in favor of assessee.
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