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2015 (12) TMI 88 - AT - Service TaxDemand of service tax - Security Agency Services - Imposition of penalty - Held that:- Appellant had paid the service tax due alongwith interest, albeit after the investigations were started, but before issuance of show cause notice. In the facts and circumstances of the case as brought out hereinabove, it appears a fit case for waiving the penalties under the provisions of Section 80 of the Finance Act, 1994, due to the reasons advanced by the Proprietor of the appellant concern for the omissions and commissions. In view of the same, while upholding the impugned orders of the lower authorities, we set-aside the penalties imposed on the appellant - Decided partly in favour of assessee.
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