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2017 (9) TMI 164 - AT - Service TaxPenalty u/s 78 - GTA services - reverse charge mechanism - payment of tax with interest on being pointed out - Held that: - Since appellant were aware about the taxability of GTA despite that they have consciously avoided to make payment of service tax on transport commission. No plausible reason given for non-payment of service tax. Merely because the appellants have paid the service tax and interest the penalty under Section 78 cannot be waived - also, the appellants have not disclosed the fact voluntarily without any enquiry by the department - penalty upheld - appeal dismissed - decided against appellant.
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