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2018 (11) TMI 1527 - AT - Service TaxPenalty - the Appellants have made up the Service Tax liability with interest totally before the issuance of show cause notice - no intent to evade - Held that:- It is clear that there was no intention to evade the Service Tax liability - Since the Appellant has discharged the Service Tax liability before the issuance of the show cause notice therefore it is clear that there was no malafide intention. There was bonafide belief which might have made the Appellant not to discharge the tax liability on time - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be applied for waiver of penalty u/s 78 ibid of the Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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