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2009 (12) TMI 447 - AT - Service TaxPenalty - There is a demand of Service Tax amounting to Rs. 94,157 along with interest on GTA services during the period from January, 2005 to 24-2-2006. The respondent is a manufacturer of soap and they have imported crude palm oil at concessional rate of duty and brought the said consignment engaging the services of transporters. By a deemed provision, the respondents were required to pay service tax. During the investigation the assessee took registration and paid service tax. Commissioner (Appeals) in view of facts that levy of tax on GTA was at initial stage and there was confusion about person who has to actually pay service tax thus section 80 invoked and set aside the penalty. Held that - there is no interfere with the findings of Commissioner (Appeals).
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