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2013 (12) TMI 1433 - AT - Service TaxPenalty u/s 76 & 78 - Commissioner set aside penalty - Held that:- Section 80 of the Finance Act,1994 provides notwithstanding any contained in Sections 76,77 or 78 of the Act no penalty is imposable on the assessee for any failure referred to in the said provisions if the assessee proves that there was a reasonable cause of the said failure - Respondent had paid the service tax of Rs.1,14,33,254/- for the period in dispute and there was a short payment of only Rs.15,41,427/- That also had been paid before the adjudication order. Appellant also paid the interest. In these circumstances, we find merit in the contention of the Respondents that there was a calculation mistake and there was no intention on the part of the Respondents to evade payment of service tax - Decided against Revenue.
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