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2017 (9) TMI 1065 - AT - Service TaxPenalty u/s 76 and 78 - appellant have paid full service tax with applicable interest before the adjudication of the tax liability - invocation of section 80 - interpretation of statute - Held that: - the reasonable cause for non-payment of service tax during the material time has already been taken note of by the Original Authority. Further, the appellant who is a Government of India Undertaking has fully discharged the service tax with applicable interest before even the service tax liability was confirmed in the first adjudication order - appellant being a Government company creates a rebuttable presumption of nonexistence of any malafide on their part. Though Section 76 penalty is not with reference to malafide intend, this is also a penal provision for non-payment of service tax in time - Section 80 provides for waiver of penalty under Section 76 if reasonable cause is shown for non-payment of tax in time - penalty u/s 76 waived - appeal allowed - decided partly in favor of appellant.
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