Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 239 - CESTAT BANGALOREImposition of penalty u/s 76, 77 and 78 of the FA, 1994 - appellant claim that there was no mala fide intention to evade service tax in the present case, hence the penalties imposed upon them may be waived in terms of Section 80 of the FA, 1994 - Held that: - The intention of appellant is evident from the fact that the appellant has not recovered the service tax from the service receivers. In spite of that, they have come forward to pay the full service tax dues along with applicable interest thereon - due to misunderstanding and ignorance of law, appellant have neither collected any service tax on the various service tax income nor paid the service tax to the Government. This fact clearly establishes the fact that the appellants had no mala fide intention to evade payment of service tax - this is a fit case to invoke the provisions of Section 80 and waive the penalties imposed - appeal allowed - decided in favor of appellant.
|