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2013 (1) TMI 431 - CESTAT AHMEDABADRent-a-Cab service - penalties u/s.76, 77 & 78 - Held that:- Appellant is a proprietary firm and circumstances are similar to that of Bharat Travels Co. [2010 (7) TMI 203 - CESTAT, AHMEDABAD] where also tax which was not due was collected and not paid, and appellant did discharge the liability to service tax with interest as soon as the same was pointed out, therfore a lenient view can be taken in this case and benefit of Sec.80 can be extended to waive penalty U/s.76 & 77. In the result, penalties under Sec.76 & 78 are waived and penalty under Sec.77 is upheld. The amount of service tax with interest paid to the department and appropriated is also upheld.
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