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2010 (1) TMI 205 - AT - Service TaxPenalty- The assessees only challenge the imposition of penalty under the provisions of sections 76, 77 and 78 of the Finance Act, 1994, on the ground that non-payment of service tax during the relevant period was entirely due to ignorance on the part of the assessees to pay service tax on the freight charges incurred. Held that- I, set aside the penalty under sections 76 and 78 by granting relief under section 80 of the Finance Act, 1994. However, I uphold the penalty of Rs. 1,000, under section 77 as the ingredient of suppression of non-submission of returns is not relevant under this section. The appeal is thus allowed in part.
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