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2019 (5) TMI 467 - AT - Service TaxPenalty u/s 76 and 78 of FA - Non-payment of service tax in time - service tax along with interest paid later - omission on part of appellant - HELD THAT:- The only reason stated for non-payment of service in time is that there was an omission on their part. There is no sufficient cause to invoke section 80 for waiver of penalty imposed under Section 78 - the penalty under Section 78 is upheld. As regard the penalty imposed under Section 76, in view of the Hon’ble Gujarat High Court judgment in the case of M/S RAVAL TRADING COMPANY VERSUS COMMISSIONER OF SERVICE TAX [2016 (2) TMI 172 - GUJARAT HIGH COURT], penalties under Section 76 and 78 cannot be imposed simultaneously - the penalty imposed under Section 76 is set aside. Appeal allowed in part.
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