Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 910 - CESTAT AHMEDABADImposition of penalties u/s 76 and 78 - invocation of section 80 - the appellant's case is that major amount of tax with interest was paid before the issuance of SCN - Held that: - The present appellant is a lady who took over the working of the appellant only from 2005-2006 onwards and the entire disputed Service Tax along with interest, was paid - It is not the case of the Revenue that appellant has recovered the Service Tax from the service recipients and retained the same. No specific fact has been disclosed in SCN as to how there was wilful misstatement/suppression on the part of the appellant with an intention to evade Service Tax - this is a fit case for invocation of section 80 - penalty set aside - appeal allowed - decided in favor of assessee.
|