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2014 (8) TMI 475 - AT - Service TaxPenalty u/s 76 - Demand raised for service tax - However, on intimation assessee paid service tax before issuance of SCN - Commissioner dropped penalty demand - Held that:- Demand is for the period 2004-05 to 2007-08. For the period prior to 18-4-2006 there has been decision of the Bombay High Court in the case of Indian National Shipowner Association v. UOI - [2008 (12) TMI 41 - BOMBAY HIGH COURT] to the effect that service tax need not be paid by recipient of service for services provided by persons located abroad - respondent has voluntarily paid the tax when the omission was pointed out to them without contesting the issue and he has also paid the penalty under Section 78 - Decided against Revenue.
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