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2011 (10) TMI 59 - AT - Service TaxSmall cable operator - demand of service tax with interest and penalty - Held that:- before both the lower authorities, no claim for SSI exemption was made, even though the appellant had taken professional assistance after the department issued summon and Show Cause Notice. Nevertheless, the benefit of SSI exemption can be claimed even at this stage and in my opinion, at least for the purpose of penalty, this benefit has to be considered in the interest of justice. - Matter remanded back with a direction that f the appellant is eligible for SSI exemption, since the appellant is not contesting the demand of Service Tax and interest thereon, the penalties can be waived by invoking the provisions of Section 80 of Finance Act, 1994 and if the appellant is eligible for SSI exemption, no penalty shall be imposable, except penalty under Section 77 for not filing the returns.
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