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2013 (4) TMI 627 - AT - Service TaxPenalty - Non-payment of service tax - Manpower Recruitment or Supply Agency Services – Appellant contesting the imposition of penalties as he discharged the service tax liability along with interest before issuance of SCN. Held that - All these confusions may have created a situation wherein the assessee in this case may not be aware of exact service tax liability and also that the appellant being situated in a remote area of Gujarat, could have not been advised by the local authorities as well as could not have known by himself about the liability. All these findings fortify my views that this is a fit case for invoking the provisions of Section 80 of the Finance Act, 1994 for setting aside the penalties imposed by the lower authorities u/s 76 and 78. Thus, the penalties imposed by the lower authorities is set aside and appeal to that extent is allowed.
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