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2018 (9) TMI 42 - AT - Service TaxPenalty - payment of Service tax before issuance of SCN - also before Final Order interest and portion of penalty was paid - Cable Operator Service - case of appellant is that thy have not paid the service tax under the impression that when the principal signal supplier is paying the service tax, then Cable TV operator need not pay service tax again on the said services - invocation of section 80. Held that:- The appellant as per the impugned order is entitled to CENVAT credit for payment of service tax. Further the appellant has paid the substantial amount before the issue of show-cause notice and some of the amount has been paid before the Final Order was passed along with interest and penalty, the details of which has been given by him in the grounds of appeal. Further, the appellant has stated that he has paid 25% of penalty on 29.03.2011. Further, the appellant being a small businessman and is not having adequate knowledge of the Act and the Service Tax Rules and paid the entire amount along with interest and 25% of the penalty, therefore, he is entitled to the benefit of Section 80 of the Finance Act 1994 as there was a reasonable ground for failure to pay the duty in time. Penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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