Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 713 - AT - Service TaxLevy of penalty u/s 76 and 77 of FA - Non-filing/late filing of service tax returns - demand on the ground that the Service tax deposited through e-lekha but not deposited the service tax electronically as required under Rule 6(B) to Service Tax Rules 1994 - HELD THAT:- The appellant was having temporary registration without PAN, they could not get the user id and password for filing returns on the net portal. Further, in spite of pursuance with the Service Tax Department, the Pan number could not be taken because Post Office was a Central Government Department under the Department of Post & Telegraph. The appellant was issued online user Id and password on their temporary registration number and the pass word was activated in the year 2013-2014 and thereafter, they were able to file their returns. Further, the appellant had made sufficient compliance as service tax was already paid in time. The third proviso under Rule 7(C) of Service Tax Rules 1994 provides that, “where the gross amount of service tax payable is nil, the central excise officer may, on being satisfied that there is sufficient reason for not filing the returns, reduce or waive the penalty.” There is genuine reasons for not filing or late filing of the service tax returns. Further, admittedly, the appellant had paid the service tax and thus, there was no intention to evade payment of service tax - Penalty set aside - appeal allowed in part.
|