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2010 (1) TMI 173 - AT - Service TaxPenalty- Appellant is providing security agency service and service tax demand for Rs. 50,405 with interest as applicable for the period from 1-4-2000 to 31-3-2005 has been confirmed and penalties have been imposed under various sections of Finance Act, 1994. Held that- it is quite clear that the firm is a very small concern. Further, the appellant willingly paid service tax and interest the moment it was pointed out to him. Even though it can be said that ignorance of law cannot be an excuse, but it can be only one of the factors while considering imposition of penalty. In view of the fact that issue regarding imposition of penalty has been considered in detail and it was found that no penalty is imposable in this case by invoking section 80 of Finance Act, 1994, I set aside the impugned order and the penalties imposed on the appellant and allow the appeal.
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