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 658 - AT - Service TaxPenalties under Section 76, 77 and 78 - Service of repair and maintenance of roads and survey and map making services - Held that:- As regard penalty commensurate to the service tax of management, maintenance or repair of roads the service tax liability was not maintainable in view of the retrospective amendment made under Section 97 of the Finance Act, 2012. For this reason itself appellant is not liable for any penalty, therefore penalty under Section 76, 77 and 78 are dropped. - transaction were recorded in their books of account, therefore they had no intention to evade service tax. Moreover, immediately on pointed out by the department, payment of service tax alongwith interest was admittedly made by the appellant and there is no contest thereon, they have made out fit case for waiver of penalty under Section 73(3) - I set aside penalties imposed under Section 76, 77 and 78 however demand of Service tax on both the services confirmed by the lower authority and admittedly paid by the appellant is maintained. - Decided in favour of assessee.
|