Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1463 - AT - Service TaxDemand of Interest and penalty - non-payment of service tax - service tax paid before adjudication proceedings - goods transport Agency subject matter under dispute during relevant time - revenue neutrality - HELD THAT:- There was no deliberate suppression of fact by the appellant in this case. In fact, the Audit detected the case is non payment of service tax on the basis of records maintained by the appellant. This transaction of non payment of service tax was duly reflected in their books of account. In such a situation it has been held by the Hon’ble Tribunal that no suppression of fact can be alleged. There is no justification of imposition of any penalty or interest, relying upon the decision in the case of M/S. NANDGANJ SIHORI SUGAR CO. VERSUS CCE. LUCKNOW [2014 (5) TMI 138 - CESTAT NEW DELHI] - also, as whole exercise is revenue neutral and accordingly there is no scope of levy of any penalty. The impugned regarding penalty and interest and order is set aside - As the payment of Service Tax is not contested the same is upheld - appeal allowed in part.
|