Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1732 - AT - Service TaxImposition of penalty fabrication/alteration of TR-6/GAR-7 challans and bogus challans - fraudulent act on the part of the Consultant who had pocketed the amounts of service tax which has been paid by the appellant to him to pay into the Govt. treasury - Case of Revenue is that no criminal complaint filed against consultant by appellant Further service tax returns were signed by appellant indicating the tax liability penalty imposed is thus sustainable. - Manpower Recruitment or Supply Agency Services Held that:- Amount embezzled by Consultant was without knowledge of assessee and same was done to enrich himself Appellant discharged entire service tax liability and interest thereon - Question of vicarious liability on part of Appellant does not arise as consultant was not appointed for any mis-representation Reports prepared by Consultant and signed by appellant that they were correct Penalty imposed not sustainable - Decided against the Revenue.
|