Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 373 - AT - Service TaxShort payment of service tax - Goods Transport Agency Service - penalties u/s 77 and 78 - Held that:- It is true that the appellant has short-paid the service tax on inward transportation but on pointing out by the Department, had immediately paid the service tax which was available to them as credit and not disputed the payment of service tax. Thus the benefit of Section 80 be given to the appellants by waiving the penalties imposed.- in favour of assessee.
|