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2018 (3) TMI 1774 - AT - Service TaxBroadcasting Service - Advertising Space or Time Service - Consulting Engineer Service - Service tax with interest and penalty paid on being pointed out - cum-tax benefit not passed - imposition of penalties - HELD THAT:- Since the appellant concedes that it had already deposited the Serviced Tax alongwith interest for providing the taxable services, we are not considering the merits of the case as to whether service tax is payable by the appellant or not. However, we find that the Cum-tax benefit has not been extended to the appellant in this case, to which it is legally entitled to. The matter should go back to the original authority for a limited purpose of re-quantification of the service tax liability. Penalty u/s 77 and 78 of FA - HELD THAT:- Since there is reasonable cause for non-payment of Service Tax within the stipulated time frame, the provisions of Section 80 of the Act can be invoked for non-imposition of penalties under Section 77 & 78 of the Act - Penalty set aside. Appeal allowed by way of remand.
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