Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 209 - CESTAT CHENNAIWaiver of penalty u/s 80 as imposed u/s 76 and 78 - Interest u/s 75 - Held that:- Imposing penalty equivalent to service tax paid belatedly in this case will amount to putting the appellant who paid tax before issue of SCN and interest before adjudication at a more disadvantageous position as compared to an assessee who would not have filed paid any tax and did not file any return. In latter type of cases penalty under section 78 would be applicable and the assessee gets concession in paying 25% of duty as penalty if such payment is made promptly - No benefit would accrue to an assesse who makes such payment if this argument is accepted. C.B.E. & C. vide letter F. No. 137/167/2006-CX-4, dated 3-10-2007 has clarified that section 73 (3) cannot be interpreted in the way it is canvassed now by Revenue - there was some confusion about tax liability - appellant paid tax along with interest once the matter was clear to them and their customers appellant has made out sufficient cause for waiver of penalty under section 80 - Decided in favour of assessee.
|