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2015 (7) TMI 33 - AT - Service TaxPenalties under Sections 76, 77 and 78 - GTA services - Held that:- From the records it is seen that the issue relates to short-payment of service tax on GTA services. As soon as the same was pointed out, the appellant willingly and voluntarily discharged the service tax liability along with interest on 23/11/2009. Therefore, the matter should have been closed there itself. Section 73(3) of the Finance Act, 1994 provides for closure of all proceedings in a case where service tax liability along with interest is discharged by the appellant on his own or on being pointed out by the department. In spite of the specific provisions, department has proceeded to keep the matter alive by issuing the show cause notice without any rhyme or reason. In any case, the authorities should have waived the penalty by exercising the discretion under Section 80 of the Finance Act, 1994. - Decided in favour of assessee.
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