Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1122 - CESTAT KOLKATAPenalty u/s 78 - security service - appellant deposited the entire amount of tax as demanded along with interest and penalty @25% of the tax - Held that: - section 78 would be invoked in the case of suppression of facts with intent to evade payment of tax etc.. In the present case, the appellant is not disputing the demand of tax along with interest, which they have already deposited - The main contention of the appellant is that they are a small partnership firm and there was a bona fide belief that no tax is leviable thereon. The Adjudicating Authority have not invoked section 78 in respect of demand of Service Tax of ₹ 10,19,908/- and therefore he cannot impose penalty for the balance amount under section 78 of the Act. In any event, both the authorities below had not disputed the bona fide belief of the appellant. So, it is a fit case to invoke section 80 to waive the penalty imposed under section 78 of the Act. Appeal allowed - decided in favor of appellant.
|