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2011 (1) TMI 562 - AT - Service TaxDemand with interest & penalty - waiver of penalty u/s 80 - The authority below on analysis of materials on records has held that though there was to some extent suppression of facts, the assessee had immediately cleared the tax liability upon being pointed out - The main reason given by the Adjudicating Authority for invoking Section 80 of the Finance Act, 1994 is that the assessee cooperated fully during the investigation and also paid up the tax to be paid immediately, once their failure was pointed out - The very nature of the entry relating to Business Auxiliary Service and the large number of disputes that arose regarding the scope of entry clearly show that there was some confusion in the minds of prospective assesses about the scope of this entry - Revenue appeal dismissed.
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