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2015 (11) TMI 524 - AT - Service TaxShort payment of service tax - security agency services - Penalty u/s 76, 77 & 78 - Imposition of interest - Held that:- During audit of the appellant s record such as balance sheet, profit and loss account and ST 3 return. The short payment is due the differences between income shown in balance sheet for the year 2005-06 and ST 3 returns. I find that since actual income was declared in the books of account cannot be intention for evasion of Service Tax. Moreover the appellant paid service tax alongwith interest before issuance of show cause notice. In this case merely because the appellant is not challenging extended period cannot be said that they have admitted the suppression of facts. The appellant time and again before lower authority and as well as before this Tribunal contesting the penalty only on ground that there is no suppression of fact with intent to evade payment of service tax. I am of the opinion that the appellant is having better conduct as compared to the assessees who never pay the service tax and contest service tax as well as penalties only for sake of litigate matter and evade payment of service tax. - since the appellant have paid service tax alongwith interest before issuance of show cause notice and the details were correctly declared in the books of accounts. I find that appellant has made out case for immunity in terms of 73(3) of Finance Act, 1994. In view of my above discussion, I set aside the penalties under Section 76, 77 and 78. However demand of service tax and payment thereof alongwith interest is upheld - Decided in favour of assessee.
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