Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 761 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - Short payment of service tax - entire amount of service tax along with interest of ₹ 50,32,740/- stands paid by the appellant - invocation of section 80 - Held that:- The appellant received the service tax amount from the recipient of service and it is their duty to discharge the service tax in time - this is not a fit case to invoke Section 80 of the Finance Act, 1994 as there has been deliberate failure on the part of the appellant in not paying service tax in time and also non-disclosure of the receipt of the amount from the recipient of the service by filing periodical ST-3 returns with the department. Considering the entire amount of service tax with interest has been paid, therefore the penalty imposed under Section 78 of the Finance Act, 1994 is upheld and penalty imposed under Section 76 is set aside - appeal allowed in part.
|