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 336 - AT - Service TaxImposition of penalty - Evasion of tax - Maintenance and Repair Service - Held that:- Cooperative attitude shown by the appellant does not throw any light on malafides of the appellant. When the appellant has cooperated to discharge the liability and that to such liability based on income tax returns, it would not be proper to penalize the appellant for the reasonable cause stated and permitted by section 80 of Finance Act, 1994 to immune the bonafide cases from levy of penalty. However, delay in seeking registration shall call for penalty as that has been imposed by learned adjudicating authority under section 77 of Finance Act, 1994. That penalty of ₹ 5,000/- is confirmed. There shall be no penalty under sections 76 & 78 of Finance Act, 1994 - Decided partly in favour of assessee.
|