Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 857 - AT - Service TaxPenalty u/s 78(1) of FA - case of Revenue is that the appellant had paid taxes only after being pointed out by the department and interest due have been paid only after the decision of the Commissioner (Appeals) - justification for invocation of section 80 of the Finance Act, 1994 - Held that:- There has been no challenge in the present case with regard to the finding in respect of mens rea evasion of tax etc. and both the authorities have concluded that there was enough mens rea in the present case for suppressing the value of the services received and not payment of tax. While doing so, both the authorities have also considered the plea of revenue neutrality. Without proper challenge to such a finding with regard to the malafide intent, the appellant cannot challenge the imposition of penalty and claim waiver in terms of Section 80 just on the ground of revenue neutrality. No cogent reason has been put forth to establish the bonafides by the appellant - invocation of Section 80 of the Finance Act, 1994 not justified - appeal dismissed - decided against appellant.
|