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2022 (9) TMI 1284 - AT - Service TaxLevy of penalty u/s 78 of FA - Short payment of service tax - Short payment found during the course of audit - HELD THAT:- The appellant has accepted the demand with regard to non-payment of service tax under various categories of services. One of the issue was whether the amount that has to be paid under works contract services was to be treated as original works or maintenance work. Other issue was whether the tax has to be paid under manpower supply services or works contract service. It is seen that there are interpretational issues. There is no iota of evidence adduced by the department that the appellant has committed any positive act of suppression of facts with intention to evade payment of service tax. Further, the appellant is an undertaking under the State Government of Tamil Nadu and for these reasons, it is a fit case to set aside the penalties imposed u/s 78 of the Finance Act, 1994. All the penalties imposed under section 78 requires to be set aside - the impugned order is modified to the extent of setting aside the penalties imposed under sec. 78 of the Finance Act only without the disturbing the confirmation of demand or the interest thereon - appeal allowed.
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