Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
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
|