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2013 (12) TMI 623 - AT - Service TaxImposition of penalty - Demand of service tax - Exemption under Notification No 6/2005-S.T. dated 01.3.2005 - Goods Transport Agency Service - Held that:- person who pays or is liable to pay the freight will pay the service tax. I find that the appellant are a Private Company and, admittedly, they have paid the freight charges, therefore, they were liable to pay service tax - appellant had not paid the appropriate tax which was required to be paid by them and they also did not disclose the said facts in any manner to the department. If they had any confusion, they should have approached the jurisdiction Range officer or any other service tax officer. It was the liability of the appellant to pay the proper service tax within the stipulated time period and to disclose all relevant information to he department, which was not done by the appellant in the instant case. Had the investigation not conducted the said short payment of service tax would not have been detected. Thus the appellant suppressed the fact of payment made to transporters with intent to evade payment of service tax; therefore, they are liable for penal action under Section 76 and 78 of the Finance Act, 1994 - Decided against assessee.
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