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2017 (10) TMI 705 - AT - Service TaxPenalty u/s 76 and 78 - TDS - non-payment of service tax on three installments of TDS - appellant claims that the omission to pay service tax was only because the appellant was not aware of the non-payment of service tax on the TDS amount - Held that: - there was much confusion as to whether the service recipient who is bound to pay the service tax is liable to pay service tax on the TDS portion - Further, since the appellants have discharged the service tax, the penalties imposed are unwarranted. In the case of C. Ramachandran Vs. Commissioner of Service Tax, Chennai [2016 (7) TMI 1036 - CESTAT CHENNAI] the Tribunal has held that in such situation penalties ought to be waived by invoking section 80 of the Finance Act, 1994. Penalty set aside - demand of service tax with interest and penalty u/s 77 upheld - appeal allowed in part.
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