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2016 (12) TMI 1464 - AT - Service TaxWaiver of penalty imposed u/s 76,77 & 78 of the FA, 1994 - GTA service - payment of tax with interest on pointing out by Department, before issuance of SCN - is penalty justified invoking provisions of Section 80 of FA, 1994? - Held that: - The reason given for not paying service tax is that there is change of management in the company. From the data, service value was retrieved from the balance sheet of the appellants, that shows that the appellants have no intention to avoid the payment of service tax - appellants deserve the waiver of the penalties imposed under section 76 and 78. However, the penalty imposed under section 77 appears to be proper - penalties imposed u/s 76 and 78 waived and penalty imposed u/s 77 by maintained, invoking the section 80 of the FA, 1994 - appeal allowed - decided partly in favor of appellant.
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