Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 248 - AT - Service TaxWaiver of penalty - under the head “Picking & Cleaning Expenses” on which the service tax has not been paid - after issuance of the show-cause notice, the appellant paid the service tax along with the interest - penalties under sections 76, 77 and 78 of the Finance Act, 1994 imposed - appellant being a small businessman and was not having any margin of profit in their business and was not aware of the service tax provisions - the benefit of section 80 of the Finance Act is to be given to the appellant as service tax being a new levy of tax – Held that: - penalty demand has been waived.
|