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2013 (11) TMI 1507 - AT - Service TaxSuomotu refund of excess payment - waiver of Penalty under section 76 - Erection, Commissioning and Installation Service - Held that:- liability admitted during a proceeding either at the adjudication stage or at the first appeal stage, cannot be agitated in further proceedings. Therefore, I hold that the appellant cannot get any refund of the payment made subsequently for the period Oct 10 to March 11 - there is payment in excess of the actual tax liability because of the wrong understanding of the service tax laws by the appellant and it is not proper to impose penalty in such circumstances where tax is already paid twice. Considering the facts and circumstances of the case, there is force in the submission of the appellant that there was reasonable cause for delay in payment of tax for the period Oct 10 to Mar 11. So I invoke the provisions of section 80 of the Act and waive the penalty imposed on the appellant. Thus the demand of tax along with interest is upheld and penalty imposed is set aside - Decided partly in favour of assessee.
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