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2014 (1) TMI 1512 - AT - Service TaxIntellectual property rights service - Service tax on Royalty amount not paid - Penalty u/s 76, 77 & 78 - Commissioner deleted penalty u/s 80 - Held that:- It is seen that the original Adjudicating Authority has confirmed service tax demand by invoking extended period under proviso to Section 73 (1) on the basis of finding that the non-payment of the service tax was attributable to their intention to evade the tax. This finding of the Additional Commissioner has not been challenged by the appellant. Once such finding is given, there would be no scope for the conclusion that the appellant did not discharge the service tax liability due to bonafide reasons. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand - Decided against assessee.
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