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2015 (11) TMI 521 - AT - Service TaxDemand of service tax - GTA service - Penalty u/s 78 - Held that:- it is audit party during the audit, has pointed out the short payment from the books of accounts of the appellant which shows that appellant have been correctly recording the data in respect of both the services in their books of account. If this is so, then it cannot be said that there is malafide intention on the part of the appellant to evade service tax payment. It is also taken into account that the appellant has paid service tax alongwith major portion of interest before issuance of show cause notice. Taking into the consideration above facts, I am of the view that appellant have shown reasonable cause for waiver of penalty by invoking Section 80 of Finance Act. Therefore, I waive the penalty imposed under Section 78. However the demand of Service tax alongwith interest and payment thereof by the Appellant is maintained - Decided partly in favour of assessee.
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