Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 640 - AT - Service TaxDemand of service tax alongwith interest and penalty - free services - service tax along with interest paid by the appellant before issue of show cause notice - HELD THAT:- The entire calculation of service tax demanded from the appellants was in respect of free services and in respect of each free service Revenue had presumed that the appellant had collected ₹ 625/- which is also clear from the show cause notice that the said figure of ₹ 625 was not forthcoming out of any record in respect of free services maintained by the appellants - the amount of around ₹ 15 lakhs confirmed along with interest and penalty from the appellants being presumptive is not sustainable. Other amount confirmed and appropriated along with interest - HELD THAT:- The same are not contested by the appellant and therefore, we do not interfere to the same. Penalties - HELD THAT:- Since the penalties were in respect of such demand confirmed by the Original Authority where the amounts were paid with interest before issue of show cause notice, we, therefore, set aside all the penalties imposed under Section 78 of Finance Act, 1994. Penalty of ₹ 10,000/- imposed upon the appellants under Section 77 of FA - HELD THAT:- The appellants were already registered and therefore, the said penalty is not sustainable. Appeal allowed in part.
|