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2015 (12) TMI 956 - AT - Service TaxImposition of penalty - Default in payment of service tax - appellant did not file ST-3 Returns - Held that:- Appellant got registered in July 2008 and visit of the officers tookplace on 29.1.2009. Even though the tax for January 2009 was liable to be paid only on 31.3.2009, the appellant paid the entire liability on 04.2.2009. In fact, some amount was paid in excess. This shows that the appellant had reasonable cause for non-payment which is financial difficulty and the appellant being new to the service tax provisions, I consider that a lenient view as regards the penalty is warranted. Accordingly, in my opinion, this is a fit case for invoking the provisions of Section 80 of the Finance Act to waive the penalty. Accordingly service tax amount paid with interest is confirmed as correctly paid and penalty imposed is waived by invoking the provisions of Section 80 of the Finance Act, 1994 - Decided in favour of assessee.
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