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 297 - AT - Service TaxDelay in payment of tax - no mala fide and no intention to evade payment of duty - their Head Office was in Delhi and the appellants were under the impression that the service tax liability would be discharged at the Head Office - When lapse was pointed out, service tax liability discharged along with interest even before issue SCN - original authority correctly exercised his powers u/s 80 - case cannot be reopened to enhance the penalty by the Commissioner in the Order-in- Revision
|