Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 926 - AT - Service TaxBusiness Auxiliary Services - demanding tax along with interest and penalty - assessee contested as he was a proprietorship firm - Held that:- Considering Ministry's clarification Circular No. 80/10/2004-S.T., dated 17-9-2004, the contention of the assessee that during the relevant period there was no intention to levy tax on proprietary ship concern under the category of "Business Auxiliary Service" is acceptable. Thus setting aside the demand under this category & penalty u/s 77 also not maintainable because it is imposed for not taking registration under Business Auxiliary Service. Short payment of service tax under the category of Stock Broker Service due to a human error - Held that:- Not in agreement with the argument that there was no suppression of information because in a computerized environment there is no scope of making a mistake of the type claimed and it is obvious that the value was mis -declared for paying tax. As decided in CCE vs. City Motors (2010 (2) TMI 297 - PUNJAB & HARYANA HIGH COURT) there is no case for imposing penalty under section 76 and section 78 in this type of cases. Thus appeal is partially allowed by setting aside demand to the extent of Rs.5601/- and also setting aside penalty under section 76 and 77 and reducing the penalty under section 78 to Rs.19153/-.
|