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2015 (4) TMI 862 - AT - Service TaxWaiver of pre deposit - Imposition of penalty - Invocation of section 80 - held that:- appellants have short-paid/evaded service tax, by reasons of fraud, and mis-representation of facts by filing false fabricated ST-3 returns, they are liable for penalty action under Section 78 of the Finance Act, 1994, which provides that the penalty shall not be less than, but which shall not exceed twice, the amount of Service Tax not levied, not paid or short paid. As the period of dispute involved in this case is 16.06.2005 to 31.03.2010 the provisions of Section 78- as it stood before its amendment vide Finance Act, 2011, w.e.f. 08.04.2011- will apply - Appellant directed to make pre deposit - Stay granted.
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