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2016 (8) TMI 43 - AT - Service TaxWaiver of penalty u/s 80 - reasonable cause - bonafide mistake - it was submitted that appellant had misinterpreted the provisions and hence erred in depositing the service tax in time - Held that:- The ld. Commissioner (Appeals) denied the relief from penalty in terms of Section 80, as they were not able to substantiate failures to pay the service tax and of non-filing of ST-3 return. I find that both the authorities below dealt the issue in detail and were not satisfied with the reason adduced by the appellant for their failure to pay the service tax and for non-filing of return. - However, the appeal is remanded back to the adjudicating authority to decide the quantum of penalty on ₹ 1,02,367/- under Section 76. As regards imposition of penalty under Section 77 of the Finance Act, 1994, it is upheld since the appellants have failed to submit the ST-3 returns for the period under dispute.
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