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2013 (11) TMI 609 - AT - Service TaxPenalty - Chargeability of service tax on Security Agency Services - Demand of duty dropped for the period November-2008 to March-2009 but confirmed and appropriated the duty payment made by the appellant for the period April-2009 to May-2009 - Penalty and interest also confirmed against assessee - Held that:- deliberations were going on between the MHA and the Finance Ministry about the duty liability on Security Agency Services provided by the appellant and an ad-hoc exemption order No. 1/1/2011 dt. 01/07/2011 was issued by the Finance Ministry for the period 16/10/1988 to 31/03/2009. Further appellant has also paid the duty and interest pertaining to the period April 2009 to May 2009. As the CISF is working under the MHA, therefore, there cannot be a situation of non-payment of the service tax with intention to evade the duty. Accordingly it is held that penalty under Sec. 78 of the Finance Act 1944 is not imposable upon the appellant. Further as per Sec. 80 of the Finance Act, 1944, as claimed by the appellant and looking to the fact that appellant has paid the entire service tax along with interest, penalties under Sec. 77 & 78 are also not imposable upon the appellant - Decided in favour of assessee.
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