Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1232 - CESTAT BANGALOREPenalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - Held that: - the respondent being a public authority has no special interest or benefit in concealing the facts from the department and as soon as they were told by the Department that they are liable to pay duty, they have paid the duty along with interest - in the case of Punjab Ex-Servicemen Corporation Versus Commissioner of Central Excise, Chandigarh [2008 (11) TMI 87 - CESTAT, NEW DELHI], it was held that no penalty can be imposed in the case of such statutory or government body as there could not be any mala fide intention to evade payment of duty - penalty set aside - appeal dismissed - decided against Revenue.
|