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2010 (8) TMI 396 - AT - Service TaxSSI - Exempted from taxation in terms of Notification No. 06/2005-S.T., dt. 1-3-05 - Total income exceeded Rs. 4 lakhs and as such, appellant was liable to pay the service tax on the extra income - Demand service tax along with interest and imposition of penalty u/s 76,77 and 78 - The appellants were aware of the fact that taxable income beyond Rs. 4 lakhs is taxable to service tax, inasmuch as they were earlier registered with the department and aware of the law - That is how they surrendered their licence by submitting that their taxable income is within the range of Rs. 4 lakhs, which fact has been found to be incorrect - Hence , liable to pay service tax - Set aside the penalty under Section 77 - The demand of duty and interest along with imposition of penalties under Sections 76 and 78 are upheld.
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