Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 202 - AT - Service TaxCargo handling services – delay in payment of tax - appellants have contended that their staff is located in Jalgaon and they were not aware of the provisions of the Service Tax, as it was newly introduced - There is reasonable cause for the delayed payment of the Service Tax & accordingly provisions of Section 80 ibid are rightly invokable for non levy of penalty under Section 76 - penalty is set aside, as the Service Tax liability was discharged before the issue of SCN
|