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2017 (2) TMI 441 - AT - Service TaxImposition of penalty u/s 76 of FA, 1994 and the general penalty imposed under Sub Section (2) of Section 77 - late payment of service tax and late filing of returns - Rule 7 (c) as well as the Transitory Provisions u/s 78 (B) introduced by amendment w.e.f. 14.05.2015 - Held that: - From the Transitory Provision it is clear that no penalty can be imposed u/s 76 because the SCN in this case is issued prior to the amendment - the penalty u/s 76 is unjustified and the same requires to be set aside. Penalty imposed under sub Section (2) of Section 77 - Held that: - The second proviso to Rule, 7(C) states that when the late fee is paid along with the returns the proceedings in this respect shall be deemed to be concluded. It is not disputed that appellant had filed returns along with the late fee and also paid the service tax along with interest - penalty under sub Section (2) of Section 77 is unwarranted. Appeal allowed - decided in favor of appellant.
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