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2010 (9) TMI 788 - CESTAT, NEW DELHIWaiver of pre-deposit – Penalty - appellant was engaged in rendering the services falling under the category of Architect services - appellants though had taken registration as service provider failed to file returns and pay the service tax in respect of service charges received by them during the said period - They have subsequently paid the service tax along with interest – Held that:- penalty of Rs. 100/- under section 76 and Rs. 100/- under section 77, leniency invoking the provisions of section 80 of the Finance Act, appellant was small scale service provider, their claim that they were entertaining the bona fide belief that they were not liable to pay service tax in terms of interim order cannot be doubted. the leniency shown by the original authority cannot be held unreasonable. order of the Commissioner enhancing the penalty is set aside and the order of the original authority is restored, Appeal is allowed with consequential relief as per law
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