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2016 (12) TMI 1643 - AT - Service TaxPenalty u/s 76 and 77 - Commercial or Industrial Construction Services - delayed payment of tax - Held that: - there was no malafide on the part of the appellant. The appellant also paid the tax during the investigation and before issuance of the SCN. In this event, imposition of penalty u/s 76 is also not justified. Section 76 provides, where any service tax has not been paid for any reason, other than the reason of fraud or collusion etc., the person who has been served the notice under Section 73(1) of the said Act shall, in addition to the service tax and interest specified in the notice, be also liable to pay penalty - In the present case, the appellant paid the tax before issuance of the SCN and therefore, penalty u/s 76 cannot be sustained - penalty u/s 77 upheld - appeal allowed in part.
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