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2018 (1) TMI 267 - AT - Service TaxShort payment of service tax - Manpower Supply services - Held that: - We do not find any evidence in the form of contract or purchase order - the demand has been correctly made against the Appellant. Penalty - the Appellant were paying a meager amount towards service tax and in between November’ 06 to Aug’ 08 no amount was paid by them. They also did not file any ST - 3 Return and it was only detection by the department that they discharged the service tax liability - penalty upheld. The Appellant is eligible for 75% waiver of the penalty imposed under Section 78, rest of the demand and penalty confirmed against the Appellant is upheld. Appeal disposed off.
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