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2017 (12) TMI 25 - AT - Service TaxNon-payment of service tax - Site Formation and Clearance, Excavation and Earth Moving and Demolition service - appellant pleaded that they could not present their case before the original authority, as by the time they have got Central Excise Registration and did not get the due intimation of the proceedings before the lower authorities, they also claim that they have paid service tax - Held that: - Considering that the liability is not contested on merit, we direct the original authority to verify the payment details alongwith liability as raised in the demand proceedings to confirm the full discharge of liability alongwith interest, if any, applicable to the present case. Penalty - Held that: - When the dispute regarding the Service Tax liability was raised, it would appear that they had consulted their clients for reimbursement to pay the tax, which was remitted to the Government on receipt from the client. In such situation, we are of the opinion that there is a reasonable cause for non-payment of tax, in time - penalty set aside. Appeal allowed in part and part matter on remand.
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