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2011 (11) TMI 529 - AT - Service TaxPenalty - GTA services - Notification No.12/2003-ST dated 20.6.2003 read with Notification No.2/2006-ST dated 1.3.2006 - Held that: Commissioner (Appeals) in his order has found that the ingredients of Section 78, viz. suppression of facts, willful mis-statement or violation of provisions of law with intent to evade tax did not exist in the instant case. He has also found that no evidence has been adduced that there was deliberate attempt on the part of the respondent to evade service tax. The respondent did not pay the service tax as confirmed in the impugned order on the premise that the same might have been paid by the transporter and he accordingly set aside the penalty under Section 78. The Department failed to produce evidence contrary to the same - Decided in favor of the assessee
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