Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 334 - AT - Service TaxManpower Recruitment Agency service - penalty under Section 76, 77 and 78 - Benefit of Section 80 - Held that:- The service tax liability has not contested by the appellant as they have paid service tax alongwith interest before adjudication order has passed. It is fact on record that appellant have collected the service tax therefore it could not be said that they were unaware of the service tax liability and payment thereof therefore in my considered view appellant could not showed any reasonable cause by which penalty can be waived invoking Section 80 of the Finance Act, 1994. I therefore upheld the impugned order and dismissed the appeal. - Decided against assessee.
|