Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 187 - CESTAT NEW DELHIService by way of selling sim cards, mobile connections and recharge coupons – delay in payment of tax – tax paid before SCN – there was dispute on levy of tax on the service of the appellant so intention to evade duty is absent so penalty u/s 78 is not justified – appellant didn’t avail amnesty scheme upto November, 2004 but got registered in the month of December, 2004 – delay in filing the return and payment of tax and penalty under Section 75A, 76 and 77 are justified
|