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2015 (7) TMI 634 - AT - Service TaxImposition of late fees - Section 77 - Delay in filing of returns - Held that:- Service tax for the period October, 2011 to March, 2012 was already paid by the appellant which was approximately ₹ 1400/- for the period April, 2012 to June, 2012 as no services were provided. Therefore, service for the latter period tax liability was NIL. - It is not case of demand of service tax which was paid by the appellant before the issue of Show Cause Notice. Therefore, appellant was required to pay the late fees under Section 17 of the Finance Act, 1994. However looking to the service tax involved during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/-, as the amount of penalty has to be appropriate to the service tax liability which was also paid by the appellant in time. - Decided partly in favour of assessee.
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