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2009 (7) TMI 552 - AT - Service TaxPenalty- Taxpayer Friendly Scheme dated 20-9-2004 issued from D.O.F. No. 137/39/2004-CX.4.- The assessee was rendering ‘Manpower recruitment service’ The revenue found that the assessee had not discharged the service tax liability on the value of services realized during the period 19.5.2000 to March, 2005 and had not filed returns. Accordingly a show cause notice was issued demanding service tax short paid and penalty under section 76. The adjudicating authority confirmed the demand which was upheld by the commissioner (Appeals). The assessee pleaded for immunity from penalty on ground that it had discharged entire service tax liability and interest thereon before the expiry of the Extraordinary Taxpayer Friendly Scheme, dated 20.9.2004 issued by DOF No. 137/139/2004-CX.4. In the light of the decision of Union of India v. Amit Kumar Maheshwari 2009 -TMI - 32163 - HIGH COURT RAJASTHAN, held that- it is a fit case to invoke section 80 and set aside the penalties. The appeal is allowed.
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