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2008 (11) TMI 164 - AT - Service TaxWaiver of penalty under section 80 - Due to ignorance of law, appellant did not pay the service tax under the category of “Commercial Coaching and Training”. However, once the lapse was pointed out by the departmental officers, she paid the service tax along with interest even before the issue of show-cause notice. Taking these factors into account, the Original Authority dropped the penal proceedings exercising his powers under section 80 of the Finance Act, 1994. The Commissioner, Service Tax in exercise of the powers conferred on him under section 84 of the Finance Act took up revisionary proceedings and imposed the penalties – held that penalty imposed appears to be very harsh and accordingly set-aside.
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