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2011 (7) TMI 940 - AT - Service TaxDemand - Business auxiliary service - Contention of Revenue is that in the impugned order there is a finding that there is a wilful suppression of fact with intent to evade payment of Service Tax - The very fact that the legislature has included Section 78 within the scope of Section 80 of Finance Act would imply that even in cases where suppression is involved the adjudicating authority can exercise power under Section 80 of the Act - the authority is duly empowered under section 80 to waive the penalty under Section 78 in case the assessee discloses sufficient cause for exercise of such power. The authority below on analysis of materials on records his held that though there was to some extent suppression of facts, the assessee had immediately cleared the tax liability upon being pointed out - Decided in favor of the assessee
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