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2015 (11) TMI 656 - AT - Service TaxImposition of interest and penalty imposed on the appellant under Section 75, 76, 77 and 78 - management, maintenance or Repair service - Held that:- Appellant paid total service tax amount well before the issuance of show cause notice. I find that the appellant though did not pay service tax at the relevant time but also not collected the service tax from the service recipient. - department should not have issued the show cause notice Section 73(3) of the Finance Act, 1994, consequently no show cause notice is to be issued, no penalty can be imposed. I also carefully considered the status of the appellant who is small time service provider, major portion of service charges approx, 85 % is expenditure towards the salary, PF paid to the labourer deployed by them for providing the service therefore taking into consideration over all position of the of the appellant and their conduct, I find that the appellant has made out fit case for waiver of penalty not only under Section 73(3) but also Section 80 of the Finance Act 1994. - Decided in favour of assessee.
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