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2014 (12) TMI 746 - CESTAT MUMBAILevy of penalty u/s 78 where service tax with interest was paid before issuance of SCN - construction of residential complex service - Held that:- As the service tax liability along with interest has been discharged prior to the issue of show cause notice, sub-section (3) of Section 73 provides for waiver of penalties if reasonable cause is shown for the failure to pay tax. In the present case, the appellant is small time service provider who is ignorant of the statutory provisions relating service tax. Therefore, the provisions of Section 73(3) and 80 could have been invoked and penalty should have been waived by the adjudicating/appellate authorities, which they have not done. - penalty waived - Decided in favour of assessee.
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