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2016 (12) TMI 1616 - AT - Service TaxPenalty u/s 77 and 78 - payment of tax before issuance of SCN - Held that: - the respondent is a Govt. of India Undertaking engaged in the business of planning, design, consultancy in the matter of mining. The respondent paid the entire amount of tax before issuance of the SCN voluntarily - there is no material available on record of fraud, collusion or willful misstatement etc. to evade payment of tax. Therefore, the imposition of penalty u/s 78 of the Act, 1994 is not justified. The imposition u/s 77 is proper for not making the application to the Superintendent. Appeal allowed - decided partly in favor of appellant.
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