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2018 (2) TMI 1615 - AT - Service TaxPenalty u/s 77 and 78 - demand of Interest - The appellant was neither registered with the department nor paid service tax in respect of the services rendered by her - Held that: - the appellants have paid the entire service tax along with interest - also, the appellants have not collected the service tax - Revenue has also not brought any evidence on record showing that the appellants have suppressed the material facts from the department with intention to evade payment of service tax. Further, the appellants are women from a small village and not much educated and, therefore, were ignorant about the provisions of the Service Tax. Penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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