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2019 (3) TMI 1049 - AT - Service TaxPenalty u/s 78 of FA - Service tax on distribution of pre-paid sim cards paid before issuance of SCN - bonafide belief - Held that:- The appellant have paid the major amount of service tax amount along with interest before issuance of SCN - It is a fact that various other distributors were also not paying service tax on the commission received towards sale of prepaid sim cards in Saurashtra area, this shows the bonafide of the appellant that non payment of service tax is not with intention to evade the service tax - penalties imposed under Section 78 set aside by invoking section 80 of the Finance Act 1994 - Demand of service tax and interest and penalty under 77 is maintained - appeal allowed in part.
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