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2017 (3) TMI 1103 - AT - Service TaxLevy of penalty - invocation of section 80 - Works Contract Service - tax paid on being pointed out - ignorance of law was given as reason for non-payment of tax - Held that: - before adjudication of the matter, the appellant had paid ₹ 5,84,962/-, which has been appropriated in the adjudication order and the balance amount of tax alongwith interest was paid immediately after adjudication of the dispute. The authorities below have not specifically alleged/ concluded regarding the involvement of the appellant in any fraudulent activities with intent to defraud the Government Revenue. It is not the case of revenue that the appellant recovered the service tax amount from the service receiver and had not deposited the same with the Government Exchequer - benefit of Section 80 ibid should be extended to the appellant for non-imposition of penalty u/s 76, 77 and 78 ibid - penalty set aside - appeal allowed - decided in favor of appellant.
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