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2013 (8) TMI 52 - AT - Service TaxPenalty u/s 77 and 78 – assessee provided the services of Rent-a-Cab service - Held that:- Penalty imposed under Section 78 may be reduced to 25% of the penalty if such payment is made within 30 days - If payment was not made within the time mentioned - full penalty amount have to be paid by the assessee - it was not a fit case for exercise of powers under Section 80 – assessee had paid entire tax liability along with interest immediately on pointing out the non-payment - In fact amount slightly more than the demand confirmed was also paid - Court followed the judgement of K.P. Pouches .Vs UOI (2008 (1) TMI 296 - HIGH COURT OF DELHI) – appeal rejected with partial relief in favour of assessee.
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