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2016 (11) TMI 706 - AT - Service TaxImposition of penalties u/s 76, 77 and 78 - evasion of tax on commission - Cable Operator services - non-accountal of the subscription amount collected from the customers in full - Held that: - The present controversy of non payment of Service Tax has arisen soon after the introduction of the new service. The claim of the appellant that they were under a bonafide belief that they are liable to Service Tax is limited to commission retained by them seems to be a reasonable intention. As per their belief the Service Tax stand paid on the commission amount retained by them. Section 80 provides for waiver of penalties liable to be imposed under section 76, 77 and 78 if the assessee proves that there was reasonable cause for the said failure - where the detection of non payment of Service Tax was in the initial months after the introduction of Service Tax on cable TVs services, we are of the view that this is a fit case to waive the penalties under the then section 80 of the Finance Act, 1994. Penalties u/s 76, 77 and 78 waived - appeal disposed off.
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