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2017 (12) TMI 1202 - AT - Service TaxPenalty - non-payment of service tax - case of appellant is that since the levy of service tax was not clear and the issue has been subject matter of disputes in many cases, therefore the Appellant could not pay service tax - Held that: - the intention of the assessee towards non payment of service tax is whether due to dispute about levy or confusion has to be looked into by observing the facts of the each case - The demands of the extended period can be invoked only when there is ingredients of fraud, suppression or malafide intention on the part of the assessee for non-payment of tax. On the other hand the penalty can be waived only by taking recourse to section 80 of the Act. It is proper to remand the case to the adjudicating authority - appeal allowed by way of remand.
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