Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 412 - CESTAT MUMBAIPenalty u/s 70, 77 and 78 of FA - demand of service tax along with interest were paid before issuance of the SCN - no intent to evade - Held that:- Apparently, there is no material available on record to show that the appellant had indulged into suppression of facts, with intent to evade payment of service tax. In any event, non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is corroborated with other evidences of malafide intention - the imposition of penalty under Section 78 of the Act is not justified. The imposition of penalties under Section 70 and 77 of the Act are warranted for delayed filing of ST-3 returns and for non-submission of documents within the stipulated time frame. Appeal allowed in part.
|