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2019 (2) TMI 1104 - AT - Service TaxPenalty u/s 78 of FA - appellant had paid the entire service tax with interest prior to issuance of SCN - suppression of facts - Held that:- Revenue should have reasons before alleging fraud, suppression etc. and secondly the provisions of Section 78 stand controlled by Section 80 of the Finance Act, 1994, ibid. This makes that for every default, penalty under Section 78 is not automatic. In the case on hand, much before the issuance of show cause notice the assessee has paid the taxes along with applicable interest and there is no dispute on this. In the orders of the lower authorities, the Revenue has but for reiterating the wordings in the Section itself, has not gone beyond that to put on record any reasons on the alleged fraud or suppression etc. - Penalty cannot sustain - appeal allowed - decided in favor of appellant.
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