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2011 (7) TMI 343 - AT - Service TaxPenalties under Sections 76, 77 & 78 - Provisions of Section 80 - Distributor-cum-commission agent - The appellant was required to market the products, book the orders from customers based on which company would dispatch the products to the customers - For these services appellants were paid commission from time to time - Hence, it is a proprietorship firm and the nature of work is of such a nature that ladies do it on the basis of commission and they may not have big professional assistance or a proper office etc - Therefore, it is a fit case for waiver of penalties under Section 76, 77 & 78 of Finance Act, 1994 - Since the provisions of Section 80 are applicable to the present case and penalties have to be waived by applying the provisions of Section 80 of Finance Act, 1994 - Appeal is allowed with consequential relief to the appellant.
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