Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 162 - AT - Service TaxPenalty u/s 77 & 78 - Evasion of duty - Malafide intention - Held that:- Commissioner (Appeals) has discussed in details that regarding the fraud committed by the consultant with the appellant for not depositing service tax in the government's account for which FIR proceedings also initiated against consultant by the department, which clearly shows that it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is reasonable cause for waiver of penalty under Section 78. - Commissioner (Appeals) has correctly set aside the penalty imposed under Section 78 - However, penalty u/s 77 is reduced - Decided partly in favour of Revenue.
|