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2017 (12) TMI 1501 - AT - Service TaxPenalty u/s 76 and 78 - non-payment of service tax - Management, Repair and Maintenance Service - Held that: - there is no suppression on the part of the assessee to attract Section 78 - penalty u/s 78 set aside. Penalty u/s 76 - Held that: - the appellant has already paid service tax of ₹ 7,38,873/- and also penalty under Section 78 amounting to ₹ 1,86,765/- being 25% of the penalty imposed and penalty under Section 76 amounting to ₹ 1,35,300/- and penalty under Section 77 ₹ 1,000/- and interest of ₹ 1,43,802/- as per the challans attached with the appeal. Since the assessee has paid the penalties under Section 76 and 78 which are not warranted and in view of my discussions above, I partially allow the appeal of the appellant and drop the penalties imposed under Section 76 and 78. Penalties set aside - appeal dismissed - decided against Revenue.
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