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2016 (11) TMI 935 - AT - Service TaxRevision - Section 84 of the Finance Act, 1994 - SSP - Held that: - I find that once the Commissioner has passed the revision order, the order of the adjudicating authority does not exist. Now as per the submission of the Ld. Counsel, I find that the appellant is a small scale service provider. They have paid the service tax along with the interest before the issuance of show cause notice and also filed the necessary returns of the transaction of service provided by the appellant and the value thereof was retrieved from their book of accounts. With the above facts, I am of the view that the appellant have been able to show the reasonable cause for non-payment of service tax in time. Therefore, the appellant is entitled for the waiver of penalty imposed under Section 76 invoking Section 80 of the Finance Act, 1994, therefore the penalty is waived. The impugned order is set aside the appeal is allowed.
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