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2015 (4) TMI 532 - AT - Service TaxCommercial or Industrial Construction service - penalty under section 76, 77 and 78 - Held that:- Appellant is not disputing the levy of service tax and payment thereof alongwith interest and they also not disputed the penalty of 25% under Section 78 and penalty of ₹ 10,000/- imposed for non obtaining the service tax registration. From the facts I find that the appellant admittedly paid service tax and interest before issuance of show cause notice and 25% penalty within the stipulated time period of 1 month - quantum of penalty i.e. ₹ 20,000/- is not a fixed amount of penalty provided for not filing the return. The amount of the said penalty is not mandatory. Considering the quantum of the penalty and overall facts and circumstances of the case, I am of the view that appellant certainly deserve for relief in the penalty imposed by the lower authority - Decided partly in favour of assessee.
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