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2016 (1) TMI 158 - AT - Service TaxLevy of penalty - waiver u/s 80 - Job Work - process of anodizing the aluminium frames sent to them by solar water heater manufacturers - appellant admitted that they were liable to service tax and interest thereon and the service tax with interest was paid during the months of June 2007 to March 2008 - Held that:- appellant really did not know about the law and they had not even collected the tax and even then they discharged the liability with any question. Therefore, in my opinion, invocation of Section 80 by the original authority was in order. Unfortunately, the original authority did not discuss in detail about the aspects which convinced him to waive the penalty under Section 80 of Finance Act, 1994. In my opinion, having regard to the fact that appellant is a proprietory firm, undertaking a single activity of anodization and in view of the fact that for the Solar water heater, they were not following any procedure and raising invoice, I consider this is a fit case for waiver of penalty - Penalty waived - Decided in favor of assessee.
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