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2017 (5) TMI 628 - AT - Service TaxPenalty u/s 78 of FA - erection, commissioning and installation service - belated payment of tax - suppression of facts or not? - Held that: - there is no intention to evade the service tax liability and delay in discharge could be due to non-receipt of payment from respondent’s customers if could be a justifiable and reasonable cause for belated discharged of tax liability be the respondent. Respondent have discharged the service tax liability before the issuance of the SCN is eligible to get the benefits of Section 73(3) of the FA, 1994 and the Revenue authorities should not have issued any SCN for penalty - penalty set aside by invoking section 80 - appeal dismissed - decided against Revenue.
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