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2019 (3) TMI 1723 - AT - Service TaxBusiness Auxiliary Services (BAS) - appellant receives sales commission for promoting sales and getting the sales affected for some manufacturers - imposition of penalty u/s 78 of FA - whether the appellant is entitled to redemption of 3% in the rate of interest, under Section 75 of the Finance Act? HELD THAT:- Appellant have urged that admittedly the turnover of the appellant company for each of the financial year is less than ₹ 60 lakhs and accordingly they are entitled to reduced rate of interest by 3% as per proviso to Section 75. This being a ground of law, raised for the first time is allowed. Accordingly, it is held that the appellant is entitled to reduced rate of interest under Section 75 readwith proviso. Penalty u/s 78 - HELD THAT:- The appellant is a lady and not much conversant with the service tax laws. However, she has maintained proper records of the receipt of sales commission by cheque, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts - penalty under Section 78 of the Finance Act set aside - appeal allowed - decided in favor of appellant.
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