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2019 (1) TMI 1431 - CESTAT CHENNAIPenalties u/s 77 and 78 of FA - belated payment of Service - ST-3 returns from April, 2005 to September, 2009 not filed - service tax with interest were paid on being pointed out - Held that:- It is not the case of the Revenue that the appellant had not paid/short paid the tax liability - The appellant has given plausible explanations and the same have not been found to be wrong by the Revenue, nor is there any whisper suspecting the bona fides in the pleadings of the appellant by the Revenue. The penalty imposed under Section 78 is liable to be set aside which we hereby do. The penalty imposed under Section 77, however, is upheld - appeal allowed in part.
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