Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1490 - AT - Service TaxNon-payment of service tax - belated filing of returns - interest - penalty - Held that: - having sufficient balance of CENVAT credit, non-debiting of the service tax liability cannot be said to be with mala fide intention to evade payment of service tax - appellant have made out a case for waiver of penalty imposed under Section 78 invoking the provisions of Section 80 of the Finance Act, 1994 - penalty set aside. Penalty u/s 77 - Held that: - the appellant have paid late fees for delay in filing of the returns - in terms of Rule 7(C) of Service Tax Rules, 1994, penalty under Section 77 is also not imposable. Interest - Held that: - since there is admitted delay in payment of service tax irrespective of whether it is payable from CENVAT credit account or in cash, interest is payable for the reason that interest is a picky bag of the service tax liability - Once the service tax liability is confirmed interest will come into force automatically - interest upheld. Appeal allowed in part.
|