Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1518 - AT - Service TaxPenalty u/s 78 - the service tax along with interest has been paid by the appellant before the issue of SCN - non-filing of ST-3 returns within due date - Held that: - It is a fact that the appellant has collected the service tax but not paid the same into the Government account and the same has been done when Audit pointed out, which clearly shows that they have suppressed the facts - though the appellant had shown the service tax liability in their balance sheet for the relevant period which is placed on record also but they have not shown the service tax liability in their returns filed with the Department. In fact, the appellant during those two years have not filed returns, which clearly shows that they are liable to penalty. The penalty imposed u/s 78 but giving an option of penalty of 25% to the appellant if the same is paid within one month from the date of receipt of this order - appeal allowed in part.
|