Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 572 - AT - Service TaxPenalty u/s 76 and 77 - The appellant is a practicing Civil Engineer and providing service to various clients and receiving a gross amount from their clients - the appellant is registered with the service tax department from the year 2005 and paying Service Tax Returns under the category of Architect Service in time - Only during the year 2007-08 the appellant could not file the service tax return in time along with service tax due to the reasons that he was not having any accountant to calculate the appropriate service tax payable - The appellant himself has calculated and paid the service tax liability and filed the service tax return voluntarily, although late - The benefit of Section 80 of the Finance Act, 1994 has to be given to the appellant as held by this Tribunal in the case of Varsana Ispat Ltd. v. CCE - Penalty waived.
|