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2015 (7) TMI 967 - AT - Service TaxPenalty u/s 76 & 78 - Business auxiliary services - Receipt of commission - Held that:- By not paying service tax during the relevant period appellant cannot claim the benefit of Section 80 of Finance Act 1994 and therefore penalty is imposable. - a lenient view is called for, which has been taken by the original authority in the facts and circumstances of the case which show that appellants promptly paid the tax as soon as the omission was pointed out. I also find that these were initial years of levy of service tax on the services and also initially commission agents were exempted and these are facts which have been rightly taken into account by the original authority - Decided in favour of assessee.
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