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2017 (1) TMI 925 - AT - Service TaxImposition of penalty - Business Auxiliary Services - during the period July 2003 to September 2004 - the appellant had already taken the registration for payment of service tax with effect from 17.11.2004. The registration was taken before the investigation commenced by DGCEI. A part of service tax due was paid before commencing the investigation. However, rest of the dues were paid after commencing investigation along with interest due thereon under section 75 of the Finance Act, 1994 - Held that: - the appellant had reasonable cause for delay for compliance under Finance Act, 1994. Accordingly, I am of the view that this is a bona fide case for waiver of penalties under section 80 of the Act. However, since the demand for service tax and interest is not disputed, I uphold the same - penalty set aside - appeal allowed - decided in favor of assessee.
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