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2014 (10) TMI 61 - AT - Service TaxPenalty u/s 76 & 78 - Held that:- Case of deliberate default in making the compliance under the provisions of Finance Act, 1994 and the Rules is made out against the appellant, as the appellant have not cared even to file the return or to pay tax even at the belated date, failing the compliance dates - when once the ingredients of section 78 are established and there is no reasonable cause for failure, section 80 is not attracted - the discretion is only confined to impose a penalty above the minimum and less than the maximum provided under the Act - as section s.76 and 78 operate in a mutually exclusive area, the question of imposing penalty under both sections would not arise - penalty u/s 76 is set aside and penalty u/s 78 is confirmed - Decided partly in favour of assessee.
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