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2009 (12) TMI 166 - CESTAT, AHMEDABADMandap keeper services- The appellant had facilitated renting of party plot on commission basis. However department demanded service tax from them on the ground that they were rendering mandap keeper service and the appellant also paid the full amount of service tax with interest before issuance of show-cause notice. Further, 25 per cent of the service tax was also deposited towards penalty within 30 days of the adjudication order. Held that- the appellant did not contest the service tax liability but deposited the same and also paid 25 per cent of the service tax as penalty, shows that the appellant is not interested in litigation but would like to abide by the law. Under these circumstances, a lenient view as regards penalty is called for and, accordingly, I allow the appeal by invoking section 80 of Finance Act, 1994 and set aside the impugned order as regards penalty under section 76 of Finance Act, 1994.
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