Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 418 - AT - Service TaxManpower recruitment and supply service - demand on the ground that the appellant had received taxable value from M/s MESCO Steels Ltd. for the period from 2006-07 to 2010-11 and had not discharged the tax liability - Held that:- The appellant had submitted a letter to the office of the Commissioner (Appeals) informing them of the deposit of ₹ 7,29,700/- through various challans. The copies of such challans have also been produced before this Tribunal - Matter to the Commissioner (Appeals) to verify and appropriate the deposited amount. Penalty u/s 78 - Held that:- There is no material on record to establish fraud, collusion, willful misstatement or suppression of facts on the part of the appellant - penalty under Section 78 of the Finance Act is unwarranted. Appeal allowed in part and part matter on remand.
|