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2008 (11) TMI 222 - HC - Service TaxWaiver of penalty - Assessee deposited the amount and also relied upon Taxpayer Friendly Scheme announced by the Finance Minister in September 2004, which remained operative upto November 2004, providing that if a service provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. The Adjudicating Authority accepted the declaration and levied token penalty of Rs. 1,000/- only- The matter was thereafter reviewed by the Commissioner on the ground that conduct of the Assessee was not bona fide. The Tribunal, on appeal of the Assessee, restored the original order by observing that since there was confusion in the field, bona fides of the Assessee could not be doubted. – held that - In view of the finding that the Assessee was admittedly covered by the Scheme, we do not find that any substantial question of law arises – revenue appeal dismissed.
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