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2008 (11) TMI 182 - AT - Service TaxWaiver of Penalty u/s 80 – service tax was paid prior to issuance of show cause notice - waiver of penalty cannot be granted just because the service tax had been paid prior to the issue of show cause notice - But if the non-payment of service tax was due to some bona fide reason on the part of the assessee and the assessee on being pointed out paid the service tax, the waiver of penalty under Section 76, 77 or 78 would be merited - But since the question as to whether in view of the facts of the case, waiver of penalty under Section 80 is warranted, has not been considered in the impugned order, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for considering as to whether in view of the facts of this case, waiver of penalty under Sections 76, 77 & 78 was warranted under Section 80 of the Finance Act.
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