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2015 (6) TMI 511 - HC - Service TaxPenalty u/s 76 & 77 - taxes has been paid even before the issuance of show cause notice - Held that:- The benefit of Section 80 of the Finance Act, 1994 should be extended. In the absence of such a substantial plea and there being no bonafide justification for exemption, penalty was imposed. We find no reason why the Authorities should depart from imposing such penalty as mandated by the provisions of the Act. - issue is covered by the decision[2015 (1) TMI 812 - MADRAS HIGH COURT] in the case of Dhandayuthapani Canteen - Vs - Customs, Excise and Service Tax Appellate Tribunal, wherein this Court, while considering the issue whether the penalty is imposable where the tax is paid before issuance of show cause notice held that penalty is imposable even in cases where tax is paid before issuance of show cause notice. - Decided against assessee.
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