Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 197 - CESTAT, MUMBAIPenalty for non payment of service tax – Service Tax along with Interest was paid after issuance of SCN - Commissioner (Appeals) has upheld the demand of service tax but reduced the penalty to Rs. 60,000 considering the explanation of the respondents that failure to pay service tax emanated from lack of knowledge of service tax laws and procedures –show-cause notice has proposed penalties under three sections 76, 77 and 78 - the penalty apparently has been imposed under section 76 only (though the orders says that it has been imposed under sections 76, 77 and 78) as it is Rs.100 per day subject to maximum of service tax evaded being Rs. 3,65,940 and this is total consonance with the provisions of section 76 wherein penalty cannot exceed the amount of service tax not paid. It appears that no penalty has been imposed under section 78 where the minimum penalty is equal to service tax not paid – Revenue appeal against the order of comm.(A) rejected.
|