Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1190 - AT - Service TaxWaiver of pre deposit - Penalty u/s 77 & 78 - Commercial or Industrial Construction Services - Held that:- Appellant had neither filed reply to the show cause notice nor appeared for personal hearing before the adjudicating authority in spite of sufficient opportunities had been accorded to them. The claim of the appellant before us is that the confirmation of demand for receiving the taxable value against services rendered to M/s. SEPCO is incorrect as during the relevant period they have already paid appropriate service tax against receipt of the taxable value and disclosed in their periodical ST-3 returns filed with the jurisdictional Superintendent of Service Tax. In the interest of justice, we are of the view that the appellant be given a fair chance to establish the said claim. Accordingly the offer to deposit ₹ 13.50 Lakhs, at this stage, seems to be reasonable. - Matter remanded back - Decided in favour of asessee.
|