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 773 - AT - Service TaxPenalty - Failure to discharge service tax - clearing of agent - cargo handling service - GTA service - storage and warehousing service - entire liability now stands admitted by the appellant - interest liability also stands discharged - period October 2007 to June 2012 - Held that:- The appellant has argued that the mere irregularity in not depositing service tax cannot be termed as suppression of facts by the appellant. The non filing of returns, it is submitted, was not a deliberate attempt to evade tax or suppress the information. It is further submitted that the non payment of service tax at the relevant time was on account of the fact that the appellant did not receive the funds and the amount of service tax from their clients. In the above factual matrix, we are of the view that no malafide intention can be attributed to the appellant. However, no malafide intention can be attributed to the appellant. The bonafide nature of the appellant is evident from the fact that the entire amount of service tax alongwith applicable interest stands paid by the appellant even before the impugned Order of adjudication was received by them. It is appropriate to waive the penalties imposed under Section 76, 77 and 78 of the Finance Act, 1994 by taking recourse to Section 80 - demand with interest upheld - appeal allowed in part.
|