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2016 (12) TMI 1235 - CESTAT MUMBAIDemand of tax with interest and penalty u/s 77 and 78 - default in payment of service tax - GTA service - Held that: - the service tax liability and interest upheld - appellant having paid 25% of the service tax liability, as penalties under Section 78, the requirement of Section 78 stands discharged and no further amount requires to be paid u/s 78 as penalty. As regards the penalties u/s 77 - a lenient view needs to be taken, as appellant may be due to financial trouble in the partnership was unable to handle business and may not have obtained the registration or filed the returns; invoking the provisions of Section 80 of the Finance Act, 1994, the penalties imposed u/s 77 of the Finance Act, 1994. Appeal disposed off - decided partly in favor of appellant.
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