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2013 (4) TMI 629 - AT - Service TaxConstruction of civil structures and erection of specific equipments - service tax liability - imposition of penalties under Sections 76, 77 & 78 of Finance Act, 1994 - Held that:- The appellant had voluntarily paid almost 80% of the amount and balance amount before issuance of show cause notice. It is also to be noted that the appellant herein is a proprietary concern and could not have been aware about the intricacy of discharge of Service Tax liability within the time period. In my view, this is a fit case for invoking the provisions of Section 80 of Finance Act, 1994. Accordingly, the provisions of Section 80 of Finance Act, 1994 invoked and set aside the penalties imposed on the appellant by the first appellate authority. In favour of assessee.
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