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2009 (8) TMI 507 - AT - Service TaxCargo handling Services-Penalty- The appellant was providing services of loading, stacking and unloading of cement in the godowns of M/s. Sarav Shaktiman Traders (P.) Ltd. and M/s. J.K. Cement Works on contract basis. They received notice from the Service Tax Department that they are liable to pay service tax under the category of “Cargo Handling Services.” On 11-6-2004, the appellant deposited an entire amount of Tax of Rs. 43,081 along with interest of Rs. 4,991. A show-cause notice dated 4-8-2004 was issued proposing to impose penalty on various sections of the Finance Act, 1994. Original Authority imposed penalty of Rs. 90,662 under the provisions of sections 75A, 76, 77 and 78 of the said Act. The appeal was dismissed for non-compliance of stay order. Held that- It appears that the appellant acted in a bona fide manner and deposit entire amount of Service Tax along with interest before issue of the show-cause notice. Thus, it is a fit case for waiver of pre-deposit of entire amount of penalty for the purpose of hearing appeals for merits. As the Commissioner (Appeals) has not decided on merits, it is appropriate to send back the matters to Commissioner (Appeals) to decide on merits.
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