Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 105 - AT - Service TaxLevy of penalty - delay in payment of service tax – Revenue contends that setting aside penalty under Sec. 78 is not justified as case involves collection of service tax and non-payment to Government - Held That:- Declaration of liability in ST3 returns shows that assessee is duty bound and undertook to discharge service tax liability and whatever demand raised in SCN was paid alongwith interest – Commissioner (Appeals) has taken all aspects into consideration and passed the order – No infirmity found in the same – Decided in favour of assessee.
|