Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 451 - AT - Service TaxImposition of interest and penalty for delay in payment of service tax - The original authority found the respondents guilty of suppression of fact with intent to evade payment of duty on the sole ground that they had not registered with the department and had not paid the service tax due in time. There is no finding of suppression of fact, willful misstatement, fraud etc. with intent to evade payment of tax by the respondents substantiated with any evidentiary material in the orders of the lower authorities. In the absence of any reliable finding of intention to evade payment of duty by the respondents in each of the orders, failure to pay tax due on time has to be held to have occasioned by the ignorance of the statutory requirements on the part of the respondents. In the circum stances, I hold that sufficient cause existed in these cases which prevented the respondents from discharging the tax liability in time and that they are entitled to the relief of waiver of penalty under Section 80 of the Act. – However, the respondents are liable to pay interest for the delay in payment of service tax
|