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2010 (1) TMI 250 - AT - Service TaxPenalties- Interest on delayed payment- The appellants are engaged in providing the erection, commissioning and installation services, maintenance and repair services, business auxiliary services etc. The appellants filed ST-3 return late for the period April 2006 to September 2006 and further between the period from June 2006 to September 2006. A show cause notice was issued which culminated into an impugned order, whereby the penalties imposed under Sections, 76, 77 of Finance Act, 1994 have been confirmed both relating to the delayed payment of service tax as also late filing of return. Held that- relying upon Board’s circular as well as provisions of Section 73(3) of Finance Act, 1994, imposition of penalties under Sections 76 and 77 of Finance Act, 1994 was not warranted. the Appeal is also allowed with consequential relief to the appellant. In the result , the impugned order is set aside and the penalties imposed in the impugned order are also set aside.
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