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2019 (8) TMI 1303 - AT - Service TaxPenalty - Failure to make payment of service tax - security services - period January, 2012 to June, 2012 - Appellant submitted that the Appellants have already paid the amount of service tax alongwith interest and penalty - HELD THAT:- The receipts of the Appellants were well within the exempted limits as per the notification aforesaid and therefore in view of the peculiar facts of the case, a lenient view can be taken - Since the learned Counsel has confined her arguments only limited to imposition of penalty under Section 70 ibid r/w Rule 7C ibid, therefore I am not going into other aspects of the matter. Penalty set aside - demand with interest upheld - appeal allowed in part.
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