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2010 (5) TMI 182 - AT - Service TaxGTA service - Scrutiny of ST-3 returns filed by the assessee revealed that it had declared nil turn over for the period from 1.1.2005 to 30.01.2006. After necessary investigation, a show cause notice was issued to the assessee proposing to recover service tax for the services under the category GTA rendered by the assessee during the material period. The assessee paid an amount of Rs 2,09,417/- on 22.06.2006 before issue of show cause notice on 14.09.2006 – Held that: - the assessee has not challenged the order of the Assistant Commissioner which found the assessee liable to pay service tax and also imposed penalty equal to the tax demanded on the assessee under Section 78 of the Act. - considerable merit in the submissions of the assessee that it had no malafide intention and the non-payment of tax had been occasioned due to its bonafide belief that the liability was on its customers, the appellants have not challenged the order the original authority - . The assessee itself claims to be a GTA. In the circumstances, I do not find it appropriate to interfere with the demand and the penalty imposed on the appellant by the original authority.
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