Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 83 - AT - Service TaxBenefit of Section 80 of the Finance Act, 1994 – penalty - Health Club and Fitness Centre - Ignorance of law cannot be accepted as a reasonable cause for failure to pay service tax - when they paid service tax with interest, they were aware of the penal provisions also- this awareness of law is further evidenced by the fact that they paid all the penalties imposed on them by the Assistant Commissioner – moreover, appellant did not choose to claim the benefit of Section 80 in answer to the SCN issued by the Assistant Commissioner – held that appellant is not entitled to the benefit of Section 80
|