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2010 (11) TMI 418 - AT - Service TaxPenalty - The appellant is a registered service tax payer under the category of practicing chartered accountants services - Did not pay service tax on the value by showing the same as “out of pocket expenses” - The appellant were already registered with the department under the category of “practicing Chartered Accountants Services” which shows that they were very well aware of the provisions of law - The appellants have not shown any evidence to prove that they had tried to contact the department to clear their doubt, if any, also it is a well settled principle that the ignorance of law is no excuse. Held that: the appellants have not shown any reasonable case to invoke Section 80 of the Act and therefore, the penalty imposed under Section 76 and Section 78 is justified - Hence, the appeal filed by the appellant is rejected.
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