Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 832 - AT - Service TaxPenalty - Non-payment of part of service tax - appellant case is that there was no suppression of facts with an intention to evade duty - Held that: - the appellant have failed to pay the service tax during the relevant period but there was no suppression on his part because he has shown the liability of service tax in his balance sheet which has been produced on record - Further, as soon as it was pointed out by the audit, he paid the service tax immediately and thereafter interest was also paid before the adjudication by the first authority - there is no material on record to show the intention to evade payment of tax on the part of the appellant - penalty set aside - appeal allowed - decided in favor of appellant.
|