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2018 (12) TMI 1536 - AT - Service TaxImposition of penalty - service tax paid on being pointed out - no malafide intent - Commercial or Industrial Construction Service - Held that:- The demand was raised on the basis of audit. The appellant have not denied the charges of non payment of service tax and immediately on pointing out by the audit, they paid the service tax and interest was also paid subsequently - also, there is no suppression of fact on their part. To invoke penalty, there should be suppression of fact and mis-declaration etc. on the part of assessee, which does not exist in the fact of the present case - penalty set aside - demand of service tax and interest and payment thereof is maintained - appeal allowed in part.
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