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2017 (12) TMI 1499 - AT - Service TaxPenalties u/s 73, 77 and 78 of the FA, 1994 as also u/s 70(a) of the Act read with Rule 7 and Rule 7C of the STR, 1994 - late registration with the Service Tax Department for not paying the Service Tax of ₹ 34,262/- on Reverse Charge Basis and the late filing the ST-3 returns - Held that: - the Tribunal in number of decisions, has held that when the law is not clear, the assessee cannot be held guilty of any suppression etc in the absence of any evidence to the contrary - There could be a doubt entertained by the assessee. When the assessee is reflecting all their business activities in their balance sheet, no malafide can be attributed to them - penalty set aside - appeal allowed - decided in favor of appellant.
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