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2019 (1) TMI 505 - AT - Service TaxWaiver of penalty u/s 78 of The Finance Act, 1994 - short payment of service tax - malafide intent - Held that:- Unless and until, the investigation could have been started, the short payment of service tax could not be detected. The appellant having malafide intentions did not pay service tax in time, which has been collected by them from the service recipient - Moreover, the provisions of Section 78 w.e.f. 14.02.2005 are not applicable to the facts of this case as the appellant did not pay the service tax along with interest and 50% penalty within 30 days of communication of the adjudication order; therefore, the appellant did not require any immunity from this Tribunal for reduction of penalty under Section 78 of the Act. Immunity from penalty cannot be granted - appeal dismissed - decided against appellant.
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