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2016 (3) TMI 1192 - AT - Service TaxPenalty u/s 78 of FA, 1994 - Work Contract Service - invocation of section 80 - Held that: - the entire demand as per SCN, except for a nominal interest of ₹ 3,725.30 was paid by respondent before issuance of SCN - The fact that respondent is an illiterate civil contractor was considered by the original authority and waived penalty u/s 78 while adjudicating the SCN of subsequent period - mere non-declaration cannot be considered as suppression of facts - Commissioner (Appeals) has rightly waived the penalty imposed u/s 78 of FA, 1994, by invoking section 80 - appeal dismissed - decided against Revenue.
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