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2018 (4) TMI 1334 - AT - Service TaxManagement, Maintenance and Repair Service - non-payment of service tax - benefit of reduced penalty - Held that: - though the Appellant have been disputing the computation of service tax but no evidence was produced by them before the said authority to show any anomaly in demand - the demand has been correctly made from them. Therefore we uphold the service tax demand. However, the major demand amount already stands paid by them - the Appellant is entitled to pay reduced penalty of 25% imposed upon them under section 78 - if the remaining service tax demand and 25% penalty is paid by them within 30 days of the receipt of this order, they shall be liable only for 25% penalty imposed upon them u/s 78 and the remaining amount of penalties shall stand waived. Appeal allowed in part.
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