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2009 (12) TMI 168 - AT - Service TaxConsulting Engineering services- Penalty- The appellants are engaged in providing Consulting Engineering service and the Service Tax demand of Rs. 8,608 has been confirmed with penalties under various sections by the lower authorities. Held that- I find that the fact that the appellants failed to submit the returns and paying the service tax during the relevant period, is an admitted fact and as soon as the appellants came to know the liability, they had come forward on their own, without prompting action by the department. The contention that this amounts to suppression/mis-declaration with intention to evade duty, is not sustainable.
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