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2011 (4) TMI 1052 - AT - Service TaxPre-deposit of service tax along interest and penalty of identical amount imposed under the provisions of Section 78 of Finance Act, 1994. In addition, penalty of Rs. 5,000/- stands imposed under Section 77 of Finance Act and penalty of Rs. 200/- per day stands imposed under Section 76 of the Finance Act – Held that:- demand stands confirmed by the appellant in respect of GTA services availed by them in respect of which they were required to pay service tax as recipient of GTA services. The appellants have accepted that during the period in question they should have discharged the service tax liability but submitted that the same had not been discharged on account of not being aware of the same, appellant have not pleaded any financial hardship and have not placed any evidence to that effect on record, Subject to deposit of amount, the pre-deposit of balance amount of duty and entire amount of penalties imposed under various sections of the Finance Act, 1994 shall stand waived and its recovery is stayed during the pendency of appeal
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