Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1233 - AT - Service TaxVCES Scheme - extended period of limitation - penalty u/s 78 - penalty u/s 77 (2) for non registration - penalty u/s 70 for late fees. Held that: - as regards extended period, in this case, the SCN has been issued on 24.12. 2014 for the period 01.04.2009 to December 2012 - Admittedly the period from 01.04.2009 to 30.09.2009 is beyond the extended period of limitation, therefore, the demand of service tax for the period 01.04.2009 to 30.09.2009 is set-aside as time barred - penalty also to be reduced to that extent. Penalty u/s 78 - Held that: - Admittedly the appellant has filed declaration on VCES Scheme, 2013 wherein the appellant has declared a sum of ₹ 1,43,685/-. The said amount is also found in the demands as per the SCN, therefore, the said amount is required to be reduced from the total demand and the penalty is also modify, therefore, penalty u/s 78 of the FA, 1994 is reduced - Penalty under Section 78 of the Finance Act, 1994 is confirmed equivalent to reduced service tax demand. Penalty u/s 77 (2) and 70 of the Act - Held that: - Admittedly when the appellant was not registered with the service tax department, the penalty has been imposed if the said penalty has been imposed, therefore, no penalty for the less payment of service tax cannot be imposed on the appellant under Section 77 (2) of the Finance Act, 1994 - penalty imposed under Section 77 (2) is set-aside. Appeal allowed in part.
|