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2019 (2) TMI 878 - AT - Service TaxImposition of penalty - non-payment of service tax - tax with interest paid on being pointed out - Held that:- The Appellant although has not charged service tax from his clients but despite that paid the entire service tax amount prior to the receipt of the Show Cause Notice and also paid the entire interest before the issuance of the order-in-original, this is a fit case to invoke the provision of Section 80 ibid. This is a case where the Appellant has been able to show reasonable cause for delayed payment under bonafide belief as to taxability to service - the penalties imposed on the Appellant cannot be sustained - appeal allowed - decided in favor of appellant.
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