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2013 (5) TMI 229 - AT - Service TaxEA-2000 audit of the appellant - appellant had failed to pay service tax within stipulated time – Recovery of interest/penalty – Held that - The order of the lower authorities confirming the amount of recovery of the interest seems to be correct as per the provisions of Finance Act, 1994. Waiver of penalty - held that:- appellant had given a reasonable cause due to slow down in the realty sector during the material period they were unable to pay the amount of service tax liability in time. - appellant has made out a case for invocation of Section 80 of the Finance Act, 1994. - penalty waived.
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