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2016 (9) TMI 371 - AT - Service TaxDemand of service tax with interest - Section 73 and Section 75 of the FA, 1994 – imposition of penalty - Section 78 and 77 of the FA, 1994 – benefit of reduced penalty if paid within stipulated time – Chemplast Cuddalore – works contract service – composition scheme - mobilization advance – ST-3 returns - discharge of tax on demand along with interest - suppression of facts – Held that: - there was a confusion regarding applicability of the tax and the mechanism. In these circumstances, the appellant failed to show the advance amount in their ST-3 return and failed to discharge tax on the same. On being pointed out the appellant paid the disputed service tax along with interest – invocation of section 80 of the Finance Act, 1994 – penalty set aside – demand of tax and interest upheld – decided partly in favor of appellant.
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