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2008 (12) TMI 152 - CESTAT, NEW DELHIWaiver of penalty under section 80 - The Service Tax on GTA was reduced (sic) from 1-1-2005 and as per the provisions of the notification issued in this regard in case of GTA service received by a manufacturer the tax liability was on the manufacturer not on the Goods Transport Agency. It is also seen that the appellant paid the Service Tax on their own and it is not that the department first pointed out the non-payment and then they paid the Service Tax - the delay in payment of Service Tax was on account of their ignorance of the law, is acceptable. Penalty waived invoking the provisions of section 80.
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