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2019 (5) TMI 1100 - AT - Service TaxImposition of penalty - service tax along with interest much before the issuance of SCN - Works Contract Service - period 11.05.2007 to 24.04.2009 - HELD THAT:- The appellant has not discharged the service tax under Works Contract Services for which a show cause notice has been issued. The appellant has pleaded that they failed to discharge the service tax for the reason that they were not aware that they are liable to pay service tax mainly because the services were rendered to public sector undertaking and also that they were under the bonafide belief that service tax is not required to be paid. The said contention cannot be accepted. The appellant has paid the entire amount of service tax along with interest much before the issuance of SCN - as per subsection (3) of Section 73 of Finance Act, 1994, the penalties imposed cannot sustain. Demand of service tax with interest upheld - penalty set aside - appeal allowed in part.
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