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2009 (10) TMI 287 - AT - Service TaxPenalty- The assessee held centralized registration for various taxable services. For the relevant period, it filed its returns. On verifications of the same, the adjudicating authority noticed that the assessee had made payment of service tax along with interest after due date. Consequently, after adjudication, penalty had been imposed on the assessee under section 76. on appeal, the Commissioner (Appeals) upheld the said order. Held that- it was found that what had happened in the case of the assessee was only a bonafide mistake and needless to say it would have to rectify those defects in future. Taking note of the fact that service tax had been paid with interest wherever there was a delay, before issue of show cause notice, it was fit case for invoking the provision of section 80 and allowing the appeal.
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