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2018 (8) TMI 1467 - AT - Service TaxPenalty - appellant paid the Service Tax along with the interest and 25% of the penalty - Business Auxiliary Service - Held that:- It is a fact that the appellants has not collected the Service Tax from the service recipients - Further, the entire Service Tax along with interest was paid by the appellants partly before the issue of SCN and partly before the passing of Order-in-Original by the Assistant Commissioner. The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the penalty, the remaining penalty on appellant set aside. Appeal allowed - decided in favor of appellant.
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