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2015 (7) TMI 138 - AT - Service TaxPenalty u/s 76 - business auxiliary services - Held that:- Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant of law, has fulfilled the obligation even before issuance of show-cause notice and it can also be seen that the concern was a partnership firm. Having regard to facts and circumstances and the approach of the assessee, I consider that this is a fit case for invocation of provisions of Section 80 of Finance Act 1994 and accordingly, the penalties imposed on the appellants are waived by invoking the provisions of Section 80 of Finance Act 1994. - Decided in favour of assessee.
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