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2013 (1) TMI 634 - CESTAT AHMEDABADNon-imposition of penalty u/s 76 - invoking section 80 - assessee had short paid the Service Tax before issuance of show cause notice along with interest - Held that:- The justification given by the assessee has been accepted by both the lower authorities that there is no intention to evade Service Tax liability. Thus as decided in Kalamna Market Urben (2010 (7) TMI 200 - CESTAT, MUMBAI) and Singla Finance Services (2010 (6) TMI 136 - CESTAT, NEW DELHI) that if Service Tax liability is discharged before issuance of show cause notice, the provision of Section 80 can be brought into play and penalty can be waived - in favour of assessee.
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