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2012 (8) TMI 751 - AT - Service TaxDemand and penalty - Short payment of service tax – Held that:- Services have been rendered by a retired police officer who was not familiar with the law relating to Service tax - appellant was eligible for availing full exemption from Service Tax in terms of Notification No. 6/2005-S.T., - It is a clear case of ignorance in not opting to avail this exemption - sufficient cause for invoking the provisions of Section 80 of the Finance Act - appellant has chosen to collect Service Tax from parties who were willing to pay the tax and paid the same to the department. He has failed to collect the Service Tax from other clients who were not willing to pay - Service Tax liability is upheld - re-quantification of Service Tax liability by adopting cum-tax benefit in respect of cases where Service Tax has not been collected - The interest liability is also upheld on the re-quantified Service Tax liability - penalty imposed under Section 78 is set aside - amount already paid shall be adjusted towards the Service Tax liability and interest so re-quantified.
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