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2022 (2) TMI 199 - CESTAT NEW DELHILevy of penalty u/s 76 and 77 of FA - service tax paid on being pointed out - intent to evade - suppression of facts or not - credit for the tax paid has not been given - HELD THAT:- There is no malafide or suppression of facts on the part of the appellant. The appellant have bonafidely deposited the tax prior to the issuance of show cause notice and passing of the order-in-original dated 9.9.2020. The appellant is entitled to benefit under Section 180 and no penalty is imposable. Accordingly, the appeal is allowed. The penalties imposed under Section 76, 77 and 78 are set aside. The appellant is also entitled to credit of the taxes deposited ₹ 1,74,652/- - Appeal allowed.
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