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2018 (9) TMI 178 - AT - Service TaxExtended period of limitation - Man Power Recruitment and Supply Agency Service - period 2005 to 2006 - penalty u/s 76 and 78 - Held that:- In view of fact that initially taken registration and surrendered the same is more reason to establish the charge of suppression as the appellant was aware about the Service Tax law and despite that they have not complied with the payment of Service Tax - demand invoking extended period justified. Penalty u/s 76 & 78 - Held that:- It is a settled law that penalty under both the section should not be imposed simultaneously, accordingly, the penalty imposed under Section 76 is set aside - the penalty imposed under Section 78 which is equal to the service Tax amount, thr adjudicating authority in the order in original has not given option for 25% of penalty which is available under the proviso to Section 78 - penalty reduced to 25% under Section 78 subject to condition that the total demand of Service Tax, interest and 25% of penalty stand paid within one month from the date of receipt of this order. Appeal allowed in part.
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