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2017 (9) TMI 997 - AT - Service TaxCargo Handling Services - Goods transport Agent Services - payment of tax with interest before issuance of SCN - penalty - Held that: - there is no material on record which suggests that the appellant has an intention to evade the payment of tax as the appellant is a small time trader and during the relevant time service tax was newly introduced and he had a bona fide belief that he is not liable to pay the service tax but when it was pointed out by the department, he paid the service tax along with interest which shows his bona fide. Once the appellant has paid the entire service tax along with interest before the issue of SCN, he is not liable to pay the penalty under Section 78 and therefore, by giving him the benefit of Section 80 - penalty set aside. Appeal allowed - decided in favor of appellant.
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