Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 846 - AT - Service TaxEffect of amendment - explanation added to section 65(105)(zzq) & (zzh) of the Finance Act levying Service Tax before and after construction made by the builder - HELD THAT:- Appellant firm was visited by the Respondent’s department for scrutinisation of the record on 9-5-2012 and it had not filed any return in-between. Therefore, upon filing of return, payment of Service Tax and late filing fee were supposed to be paid, which Appellant did not prefer to pay and in that respect Rule 7 of the Service Tax 1994 read with u/s 70 of the Finance Act was invoked by the Appellant Department in 2 parts i.e. ₹ 2000/-upto dt. 8-4-2011 and ₹ 20,000/- for the remaining period post amendment dt. 8-4-2011 introduced to section 70 of the Finance Act. No irregularity or ir-rationality can be noticed in respect of the order of the adjudicating authority and therefore Commissioner (Appeal)’s order equating fine for late filing of returns with penalty for non-payment of duty, prior to issue of show cause notice is not in conformity with the law and the same is required to be modified. Waiver of penalties - section 77, 78 of the Finance Act read with 7C of the Service Tax Rules - HELD THAT:- It is noticed from the OIO that Respondent had intimated the department on 24-9-2012 that all its tax liability have been discharged, which appears to have been done within a period of 6 months, effective date of implementation of section-80 being 28-05-2012. Therefore, no irregularity is found in the order of the Commissioner (Appeals) in waiving of penalty u/s. 76, 77 & 78 of the Finance Act. No irregularity or illegality that can be noticed from the order of the Commissioner (Appeals) in invoking section 80 in the case of the Appellant - the order of the Commissioner (Appeals) passed in order-in-Appeal in respect of waiving off late fee imposed under Rule 7C of the Service Tax rule read with section 70 of Finance Act is set aside - the order in waiving off penalty imposed u/s 77 & 78 of the Finance Act as per section 80 of the Finance Act is confirmed - Appeal allowed in part.
|