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2010 (6) TMI 131 - AT - Service TaxManpower Recruitment Agency’ service- Tour Operator services- the appellants were found to have short paid service tax of ₹ 1,31,027/- under the category ‘Manpower Recruitment Agency’ service and had not paid service tax of ₹ 3,67,332/- under the category ‘Tour Operator. Held that- there is no dispute about the short payment of the Service Tax and the assessee paid ₹ 1,90,356 + ₹ 5,510/- (interest) prior to the issue of Show Cause Notice. The request of the assessee for waiver of penalty can be considered only for the amount paid by them prior to the issuance of Show Cause Notice. In the light of the various decisions, penalty was not imposable under Section 78 in the absence of any fraud, suppression on the part of the assessee. The penalty imposed on the appellants is set aside and the appeal is allowed.
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