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2010 (7) TMI 318 - CESTAT, BANGALOREPenalty - Goods transport agency - Scrutiny of ST-3 returns filed by the assessee revealed that it had declared nil turn over - SCN issued - proposing to recover service tax for the services under the category GTA rendered by the assessee - submissions of the assessee that it had no mala fide intention and the non-payment of tax had been occasioned due to its bona fide belief that the liability was on its customers - Held that: - authorities have not rendered a sound finding substantiated with any evidence to the effect that the appellants had not paid the tax on account of fraud, suppression of facts, willful misstatement etc., with intention to evade the tax due - appeal is partly allowed by vacating the penalty imposed on the appellant under Section 76 of the Act - Appeal is disposed of
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