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2018 (4) TMI 109 - AT - Service TaxPenalty on appellant - service tax demand paid alongwith interest - renting of immovable property - Held that: - Admittedly service tax stands deposited within a period of six months in which case no penalties shall be imposable on the appellants - reliance placed in the case of Shri P. Patel & Others Versus CST Ahmedabad [2012 (9) TMI 140 - CESTAT, AHMEDABAD], where it was held that As the appellants though initially contested the service tax liability but on 28.09.11 paid the entire amount of service tax liability as confirmed by the lower authorities along with interest case is squarely covered for non imposition of penalties u/s 80A - penalties set aside - appeal allowed - decided in favor of appellant.
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