Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 589 - AT - Service TaxPenalty u/s 76 & 78 - Business Auxiliary Service - Authorized service station - Held that:- Neither the primary adjudication order nor the impugned order intimated the appellant/ assessee regarding the facility available under Section 78, of remitting the confirmed demand of tax, interest and 25% of the penalty within the period of 30 days towards compliance with the liability assessed. In the light of judgments of several High Courts on this aspect of the matter, we therefore declare that the appellant is at liberty to remit the assessed component of service tax, the interest thereon and 25% of the penalty under Section 78 as stands confirmed by the lower appellate authority, within 30 days from today towards compliance with its liability confirmed by the impugned order. - no substantial error in the concurrent findings recorded by the primary and lower appellate authorities, that the appellant had provided the taxable service to RKBK True Value and had collected service tax and was in any event liable to service tax, in view of invoices produced by the appellant itself. The impugned order is impeccable and warrants no interference - Decided against assessee.
|