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2016 (7) TMI 471 - AT - Service TaxLevy of penalty u/s 78 - waiver u/s 80 - admitted liability of service tax as paid with interest invoking extended period of limitation - In the instant case, entire services have been provided outside India and not received in India. So the recipient was under the impression that there were no liabilities to pay - Held that:- When the department officials are aware of the activities of the Respondent herein, the allegation of suppression is baseless. - department has failed to make out a case justifying the imposition of penalty under section 78. Apart from the above rulings, factually also there is no suppression of facts on the part of the Respondent herein. - Penalyt was rightly waived by the Commissioner (Appeal) - Decided against the revenue.
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