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2010 (7) TMI 315 - AT - Service TaxPenalty - appellants were providing erection, commissioning and installation service and they were having service tax registration - Revenue's case was for imposition of penalty for late filing of returns and delay in payment of service tax - Held that: - contention of the appellant is that they were not well conversant with the procedure and the Service tax is new levy for them - appellant at no stage disputed the tax liability and that they paid the Service Tax and furnished the return belatedly is also not in dispute - penalty is sustainable - reduce the penalty - appeal is allowed
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