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2024 (1) TMI 85 - AT - Service TaxImposition of penalty of an amount equal to the amount of the demand confirmed - tax paid on being pointed out, much prior the issuance of the impugned show cause notice - HELD THAT:- On perusal of proviso to Section 76(1) and 80 of the Finance Act, 1994, it is clear that where the payment of tax liability as demanded stands deposited by the assessee within 30 days of issuance of show cause notice, no penalty has to be imposed on such assessee. In the present case, the appellant -assessee deposited the amount no service did it was pointed out. Even show cause notice was not yet served, hence we hold that penalty should not have been imposed upon the appellant. It is also observed that plea of it to be an inadvertent error is taken by the appellant. Department also has not produced any evidence proving any positive act on part of appellant which may prove the intentional evasion of duty by the appellant. Hence while invoking Section 80, the penalty is not imposable. Resultantly, the order imposing penalty upon the appellant is set aside. Appeal allowed in part.
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