Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 716 - HC - Service TaxPenalty - delay in payment of service tax - service tax and the interest have been deposited belatedly but the penalty amount was not deposited – Held that:- No intention to avoid payment of service tax and infact for the period from September, 2004 February 2005 the service tax has been deduct and further in view of the information given by the NIIT of which the respondent is a franchise claiming that they have made out a ground claiming exemption the said explanation has been accepted by the appellate authority - ground is made out for waiving of the penalty 80 of the Act is justified - appeal is dismissed.
|