Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (12) TMI 175 - CESTAT, CHENNAIPenalty- the appellants challenge the imposition of penalties under the provisions of sections 76 and 78 of the Finance Act, 1994 on an application of the extended period of limitation, and also under section 77 of the Act on the ground that the non-payment of service tax during the periods in dispute was due to ignorance and not due to any deliberate intention to evade payment of tax. Held that- accept the explanation of the assessees that the non-payment of service tax during the relevant periods was not with any intention to evade tax and, therefore, set aside penalties imposed on both the appellants and allow the appeals.
|