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2015 (4) TMI 1004 - AT - Service TaxPenalty u/s 78 - waiver of penalty u/s 80 demand of differential service tax leviable on sugarcane transportation charges and inward freight charges - Held that:- During the material period i.e. upto August 2008, the issue was being agitated and the appellant had also taken a plea that due to financial crisis they were not able to pay the balance amount on transportation of sugarcane and inward transportation of stores material. We find that in this case, non-discharge of service tax liability is not due to ulterior motive but due to financial difficulties that was faced by the appellant. In our view it is a fit case for us to invoke the provisions of Section 80 of the Finance Act, 1994 and we do so. By invoking the provisions of Section 80 we set aside the penalty imposed by the adjudicating authority and upheld by the first appellate authority while upholding the confirmation of demand of service tax liability and the interest thereof. - Decided partly in favour of assessee.
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