Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 95 - HC - Service TaxWaiver of Penalty u/s 80 - Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994 – Held that:- The ignorance of law is of no excuse - The Revenue in the appeal contended that ignorance of law is of no excuse - However, it is not disputed by the Revenue that there was no mala fide intention in depositing the tax in time by the respondent - both the respondents are individual owners of vehicles and providing the vehicles to M/s. BSNL Ltd., a Public Sector undertaking and IFFCO under the contract - no substantial question of law arises for decision – Appeal Dismissed.
|