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 251 - AT - Service TaxPenalty imposed u/s 76 and u/s 77 - findings of Commissioner (Appeals) is that there was no intention on the part of the appellant to evade duty inasmuch as they are charitable trust and on coming to know of their liability, have come forward on their own on pay tax and interest, without intervention of the Department - on the face of evidence of bona fide of the appellants, the provisions of Section 80 of the Finance Act, 1994 would apply - no penalty is leviable
|