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2013 (4) TMI 555 - AT - Service TaxPayment of service tax on outward GTA services from cenvat credit account - the appeal as directed by the assessee is only against imposition of penalty u/s 76 and confirmation of demand of interest u/s 75 - Held that:- Considering the case of Topland Exports (2012 (11) TMI 739 - CESTAT, AHMEDABAD) there being no intention to run away from the service tax liability and having deposited the same through the cenvat account, the appellant has not retained any part of the government dues with him with intention to evade the same. Accordingly, the interest liability as confirmed by the lower authorities does not arise at all. As regards penalties imposed under the provisions of Section 76 the said provisions will not apply at all as the appellant had discharged the service tax liability through the cenvat account the penalties imposed by the lower authorities are not warranted and are liable to be set aside. In favour of assessee.
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