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2009 (10) TMI 32 - AT - Service TaxBelated payment of service tax – levy of penalty – held that - , the problem appears to have been because of SAP software used by the appellants. Even though it can be said that appellant should have taken care while implementing the software but fact remains that such problems do happen when new software is introduced - Another factor that goes in favour of the appellants is that they had paid service tax in respect of imported Business Auxiliary Services which the Hon'ble Mumbai High Court had clarified that it was not liable prior to 18.4.2006 – Penalty waived under section 80
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