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2013 (4) TMI 525 - AT - Service TaxGoods Transport Agency - under-disclosure of service tax liability on GTA services - demand of service tax, education cess, interest and penalty u/s 75,78 and penalty under section u/s 76 waived, under Section 80 - Held that:- Once the conditions enumerated in Section 11AC and failure to remit the amount of duty under the first proviso and the amount of penalty determined under the second proviso to the said provision are established, the liability to remit 100% of the penalty is statutorily enjoined and no discretion inheres in any authority to avoid the legislative mandate as to the quantum of penalty. In the light of the judgment of Castrol India Limited [2012 (6) TMI 697 - BOMBAY HIGH COURT] the contention of the assessee does not commend acceptance by this Tribunal. The appeal is dismissed in the above circumstances, but without costs.
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