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2019 (2) TMI 1377 - AT - Service TaxImposition of penalty u/s 78 - the entire service tax liability was paid much before the issue of show-cause notice which was issued after a lapse of 2 years 6 months by invoking the extended period of limitation - suppression of facts or not - Business Auxiliary Service - Held that:- The original authority has confirmed the demand of ₹ 6,49,185/- but the appellate authority has given the cum-tax benefit and confirmed the tax liability to ₹ 5,83,590/- which is also wrong in quantification and the actual liability comes to ₹ 5,77,773/- and the appellant has already paid ₹ 6,15,926/- as per the various challans attached and he has also paid the interest of ₹ 33,437/- voluntarily computed and also paid the late filing fee of ₹ 52,100/- towards service tax returns - the entire amount was paid before issuance of the show-cause notice and the Department has failed to bring any evidence on record to show that there was suppression on the part of the appellant to evade the payment of service tax. Penalty not sustainable - appeal allowed - decided in favor of appellant.
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