Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 56 - AT - Service TaxWaiver of penalty u/s 80 imposed u/s 76 and 78 - The appellants are pleading vehemently, that there was no suppression of facts or any intent to evade payment of service tax. The appellants had been paying service tax on finance commission received from banks but were not doing so on finance payments from MUL. IN a letter date d25.10.2004 the appellants had informed the department that the agreement for financing the cars/motor vehicles was between MUL & different banks and service tax was paid directly by the MUL. This is also clear form the clarification note of MUL which is on record – waiver of penalty upheld
|