Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 519 - CESTAT CHANDIGARHPenalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - case of appellant is that the appellants were paying VAT on the service provided by them, therefore, they were under bonafide belief as they are paying VAT on their activity, they are not required to pay service tax prior to registration - Held that: - the appellant was under bonafide belief that they are required to pay service tax after registration. Further, the appellant has paid entire amount of service tax payable by them before audit took place. In these circumstances, the appellant has been able to show a reasonable cause for non-payment of service tax before 25.10.2010 - benefit of section 80 of the FA, 1994 extended to appellant - appeal allowed - decided in favor of appellant.
|