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2009 (6) TMI 412 - AT - Service TaxPenalty imposed under Sections 76 and 78 - appellant were not discharging the service tax liability under ‘security agency service’ as their turn over was less than the prescribed limit. - As regards penalty imposed under Section 78, I find that the appellant had no intention to evade payment of service tax. it is undisputed fact that the appellant has discharged the service tax liability along with interest before the issue of show cause notice. In the absence of any evidence in support of the claim of suppression of facts with intent to evade payment of service tax, I am of the considered view that the penalty under Section 78 is not sustainable - As regards the penalty imposed under Section 76, we find that service tax collected from customers and appellant aware of liability, Section 73(3) on waiver of SCN not applicable - penalty is imposable under Section 76 - However I reduce the penalty imposed @ 200 per day to to Rs. 100/- per day during period of failure to make payment
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