Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1252 - AT - Service TaxShort Payment of Service Tax – Exemption from Penalty u/s 76 - The total demand of service tax and education cesses and the total amount appropriated towards such demand - Obviously, the duty amount survived as a demand yet to be honoured by the assessee - Therefore, the exemption from penalty under Section 76 claimed by the learned counsel on the basis of Section 73(3) of the Act read with the second explanation thereto is prima facie untenable - Such exemption cannot be claimed where a part of the demand of service tax survives and the assessee has prayed for setting aside the entire demand of service tax. Waiver of Pre-deposit - The assessee had contested the entire demand confirmed against them by the adjudicating authority – assessee submitted that the entire tax liability was conceded - Even after this, the fact remains that an amount remained to be paid towards service tax and education cesses. In this scenario, one has to fall back upon Section 76 of the Finance Act - the quantum of penalty was not forthcoming in the order - The impugned order only says that the assessee should pay a penalty of Rs. 200/- per day or at the rate of 2% of service tax per month, whichever was higher, till the date of actual payment of the outstanding dues of service tax - there will be waiver of pre-deposit and stay of recovery as prayed for.
|