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2011 (1) TMI 865 - AT - Service TaxDemand - Maintenance or Repair Services and Erection, Commissioning & Installation Services - Ignorance of law - Excess tax paid by the appellant this issue is not raised before the original authority - Notification No. 6/2005-ST dated 1.3.2005 - Since the Commissioner (Appeals) has found that it is a fit case for invoking Section 80 of the Finance Act and since the conduct of the assessee in paying excess Service Tax and interest shows lack of knowledge of service Tax law, I deem it appropriate to extend full benefit under Section 80 of the Finance Act, 1994 and set aside the penalty under Section 78 also which was sustained by the Commissioner (Appeals) - Appeal is allowed by way of remand to original authority to consider the issue of excess payment of service tax.
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