Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1098 - AT - Service TaxImposition of penalty - service tax with interest paid in instalments, even before the statement of the appellant was recorded - no suppression of facts - HELD THAT:- It is not in dispute that the appellant was liable to pay service tax and had not paid it during the relevant time. However, subsequently, having realized his tax liability, he obtained registration and paid service tax in instalments through various challans. The first statement recorded by the Department was after the service tax along with interest already paid by the appellant - the appellant had a reason to not to pay service tax. He was merely ignorant. His conduct does not show in any manner that he had any intention to suppress the facts from the department or to evade payment of service tax. The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus this is a fit case to invoke Section 80 of the Finance Act, 1994 to waive penalties. The impugned order is modified to the extent that the service tax and interest already confirmed are upheld and all penalties are waived of, under section 80 of the Finance Act, 1994 - appeal allowed in part.
|