Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 41 - AT - Service Tax“Mandap Keeper” - assessee had got themselves registered as “Mandap Keeper” with the department as early as in 2001 - liability of filing service tax returns periodically was evaded by the party. The returns for the period of dispute (Sept.’03 to March’05) were filed belatedly – hence penalty u/s 77 is sustained - where the entire amount of tax was paid with interest prior to issuance of SCN, a penalty under Section 76 is liable to be vacated
|