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2011 (3) TMI 319 - AT - Service TaxDemanded, interest and penalty - Late depositing of service tax - Appellant submitted that the service tax liability and interest have been discharged, though not by the service provider but by the person who received the service. So there are technical violations of the relevant laws - However considering that these difficulties were caused due to the improper stand of a Government Company we are inclined to take a lenient view in the matter - Since all duties have been remitted into the treasury as per submission of the appellant waive the related demands made in the impugned order - Further invoking the provisions of section 80 of the Finance Act, 1994 drop all penalties imposed in the impugned order - Decided in favour of assessee.
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