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2010 (4) TMI 188 - AT - Service TaxPenalty- The appellants are challenging imposition of penalties under Sections, 76, 77 & 78 on the ground that the appellants did not obtain the registration for providing security services and thereby evaded the service tax during the period from 1998 to 2002. Held that- the appellant is proprietary firm and the total amount liable to be paid is Rs.1,70,930/- for the period of more than 3 years and the appellants obtained the registration voluntarily and paid the service tax and interest without waiting for issuance of show cause notice and also has not contested the service tax liability, I consider that a lenient view is required to be taken in this case as per the provisions of Section 80 of Finance Act, 1994. In view of the above discussion, the penalties imposed under Sections 76, 77 and 78 of Finance Act, 1994 are set aside and the appeal allowed.
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