Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 590 - CESTAT NEW DELHIImposition of penalty - Commercial training and coaching centre service - Short payment of tax - Held that:- Inasmuch as ST-3 Returns was yet to be filed by the appellant by 25th October 2008, the detection of short payment by the officers on 14th October 2008 is premature detection. The appellants have given a plausible explanation of short payment by submitting that inasmuch as entries were not made in the computers and the data was yet to be entered, there was no mala fide on their part not to pay service tax. The said reconciliation of statement would have definitely been done by them and at the time of filing of ST-3 Returns. Further I also find that the entire case of the Revenue is based upon the scrutiny of the statutory records maintained by the appellant in which case the appellant was not in a position to evade any service tax. Accordingly, I am of the view that no penalty is imposable on the appellant. - Decided in favour of assessee.
|