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2011 (3) TMI 647 - AT - Service TaxDemand - suppression of fact - No speaking order - Only because the discrepancy was noticed by the department by comparing ST3 return with the profit and loss account, the adjudication was made - While the ST 3 return was statutory document under Finance Act 1994, the balance-sheet and profit and loss account were statutory documents under Companies Act 1956 - When there is no prescription of law in respect of the statutory liabilities of the service provider, we are handicapped to provide any sort of relief to the appellant in the matter of EPF and ESI contribution received and forming part of the gross value of the service provided - it would be proper for the appellant to get an opportunity to exercise the option to comply with the law, making payment of the demand that shall arise inconsequente of this order within the statutory period so that the appellant may get concession of limiting the penalty to 25% of the tax - the appeal is dismissed except granting relief partly under section 78 subject to condition therein and complete waiver of penalty under section 76 of the Finance Act 1994
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