Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1257 - AT - Service TaxPenalty u/s 78 - absence of mens rea or not? - appellant has neither paid service tax nor filed statutory ST-3 returns - Held that:- Merely the payment of service tax by the appellant before the filing of appeal before the Commissioner (Appeals) did not establish the absence of mensrea on the part of the appellant. Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability - appellant also failed to produce any document to prove their bonafide believe or to show that they did not collect the amount of service tax from their clients - penalty upheld - appeal dismissed - decided against appellant.
|