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2015 (12) TMI 335 - AT - Service TaxPenalty imposed under Section 76 and 77 & 78 - rent a cab service - Held that:- The service tax liability has not been contested by the appellant and they have paid service tax alongwith interest before adjudication order was passed. It is fact on record that appellant had collected the service tax, therefore it cannot be said that they were unaware of the service tax service tax liability and payment thereof, therefore in my considered view appellant could not show any reasonable cause by which penalty can be waived invoking Section 80 of the Finance Act, 1994. I therefore upheld the impugned order - Decided against assessee.
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