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2018 (7) TMI 616 - AT - Service TaxPenalty - security services - legal consultancy services - reverse charge mechanism - revenue neutral situation - Held that:- The service tax paid on security services as well as legal consultancy services being paid under reverse charge mechanism, the appellant as a service recipient would be eligible to avail credit. Thus the situation is a revenue-neutral one - the intention to evade payment of tax cannot be saddled upon the appellant - penalty not warranted. Penalty - Supply of Tangible Goods Service - service tax along with the interest paid immediately on being pointed out by the department - Held that:- The demand has been raised within the normal period and the department has not furnished any evidence to show that there was any intent to evade payment of duty on the part of the appellant and the amount has been collected from the books of accounts maintained by the appellant - demand of penalty do not sustain. The impugned order is modified to the extent of setting aside penalties imposed without disturbing the duty demand, interest thereon - appeal allowed in part.
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