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2014 (1) TMI 825 - CESTAT BANGALOREPenalty for Delay in payment of service tax - sub contractor - Erection, Commissioning and Installation - Invocation u/s 80 - Held that:- due to substantial Confusion/ambiguity on the taxability assessee delayed in filing the service tax returns and there was no intention to suppress the fact and evade service tax liability. He also stated that as an honest tax payer, he had discharged the service tax liability including interest before the issue of show-cause notice and requested that the same may be taken into consideration - respondent is a proprietary concern and admittedly, it was the first year of introduction of service tax on the services rendered by him. Having regard to the fact that it is a proprietary concern and the service tax was paid immediately and in respect of almost Rs.2 lakhs, it was the appellant’s claim that the contractor had paid the tax and therefore as a subcontractor he was not liable to pay and even in respect of that amount, the appellant had paid the tax without contesting the same, I find that this is a case where the Commissioner (A) has correctly invoked the provision of Section 80 of the Finance Act, 1994 - Decided against Revenue.
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