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2016 (5) TMI 899 - AT - Service TaxWaiver of penalty imposed under Section 78 of the Finance Act, 1994 and late fee - Section 80 ibid - Commercial Construction service - Delayed payment of Service tax - Held that:- the appellant is not a regular defaulter on payment of service tax. The liability arose only due to crossing the exemption limit of ₹ 10lakhs in the year 2011-12 and prior to that the appellant was working under exemption being the turnover remained below ₹ 10 lakhs. Therefore, no mala fide intention found on the part of the appellant. Moreover, the appellant, immediately after pointing out by the department regarding non-payment of service tax, discharged the service tax along with interest before issuance of show cause notice. Therefore, the appellant is clearly entitled for the immunity provided under Section 73(3) of the Finance Act, 1994. The appellant has also made out a case for waiver of penalty in terms of Section 80 of the Finance Act, 1994, therefore the penalty imposed under Section 78 of the Finance Act, 1994 is waived of. The order of the Learned Commissioner on the issue of late fee is maintained. - Decided partly in favour of appellant
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