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2013 (9) TMI 290 - CESTAT MUMBAILaible for penalty on delayed service tax or not – section 78 provides for imposition of equivalent amount of penalty on account of collusion, suppression, willful mis-statement of facts with intent to evade payment of service tax – Held that:- Appellant is not liable to any penalty in terms of Section 78 appellant had made a mistake in not including the TDS amount for the purpose of payment of service tax liability which shows that they do not have any intention to evade service tax - there should be a mens rea on the part of the appellant to evade tax – there is no intention to evade service tax – penalty waived – appeal decided in the favour of the assessee.
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