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2019 (9) TMI 121 - CESTAT KOLKATAImposition of penalty u/s 77(1)(a) and section 78 of the Finance Act, 1994 - non-payment of service tax under reverse charge mechanism - GTA service - intent to evade present or not? - HELD THAT:- The levy of service tax under GTA service under reverse charge was a new subject for which there was non-payment of tax. The assessee is a PSU. No evidence has been brought on record to show that tax was deliberately not paid. On being pointed out, the assessee obtained service tax registration and made the payment by availing prescribed abatement. The appellant is entitled to relief under Section 80 of the Act for waiver of penalty - appeal allowed - decided in favor of appellant.
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