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2022 (9) TMI 900 - AT - Service TaxLevy of penalty of 75% - late payment of part penalty - demand under GTA Service in respect of freight amount exceeds to Rs. 750/- and Rs. 1500/- - appellant, complying with the option given by Adjudicating Authority, though paid 25% of penalty but after the stipulated time of one month - HELD THAT:- Though the appellant have made ground against confirmation of demand also but learned Counsel Shri Paresh Sheth fairly concedes that the appellant is contesting only for 75% penalty imposed under Section 78 of Finance Act, 1994. Though the appellant have paid 25% penalty but the same was paid after the stipulated time period of 30 days. Since the said period is statutory, same cannot be relaxed. However, it is found that the appellant otherwise paying service tax as per the belief that service tax is payable only in cases where freight amount is exceeding Rs. 750/-. There is only a misunderstanding about the calculation of limit of Rs. 750/-. Moreover, the appellant have paid entire service tax, interest and 25% penalty. A lenient view can be taken particularly for waiver of penalty of 75% - penalty of 75% under Section 78 of Finance Act, 1994 invoking Section 80, is set aside - demand of service tax, interest (if any) and 25% penalty under Section 78 is upheld. Appeal allowed in part.
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