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2015 (10) TMI 2099 - AT - Service TaxWaiver of Penalty under Section 77 & 78 of Finance Act, 1994 – Appellant contested that penalty cannot be imposed under Section 78 of the said Act and entire service tax & interest was paid before the issue of SCN – Appellant had no intention to evade payment of service tax for imposing Section 78 penalty – Revenue admitted that entire tax was paid before the issue of SCN – Revenue stated further that imposing penalty under Section 77, intention to evade payment of service tax, is not required – Held That:- No intention to evade payment of service tax can be attributed on the part of the Appellant - Ingredient contained in Section 78 are not satisfied – Appeal allowed – Decided in favour of the assessee.
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