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2019 (11) TMI 563 - AT - Service TaxWaiver of penalty - short paid service tax paid later - intent to evade or not - HELD THAT:- Nowhere the appellant has made any defence regard the short fall of service tax paid by them. If the same is not detected by the Revenue, the said short fall remains a short fall of service tax which the appellant would have enjoyed - As the short fall has come during the investigation itself and the appellant did not explain the reasons and kept lingering on the matter for two years, in that circumstance, melafides of the appellant have been established by the Revenue. The appellant is not entitled for any relief from this Tribunal - Appeal dismissed.
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