Extracts
M/s. SIFY Technologies Ltd. Versus CST, Chennai
2016 (8) TMI 187 - CESTAT CHENNAI
Levy of penalty u/s 78 - non-payment of service tax on TDS portion initially - suppression of facts or not - Held that:- Law at the infancy stage may certainly cause difficulties and hardship to the assessee as well as the tax gatherers since various ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X ffer. In these circumstances, there appears a preventable reason to exonerate the appellant from penal consequences of law under section 78 of the Finance Act, 1994, by invoking section 80 of the Act. - Penalty waived - Decided in favor of assessee. ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X R The controversy involved in this appeal is whether appellant is entitled to get relief under Section 80 of the Finance Act, 1994, in respect of penalty imposed under section 78 of the said Act when under the confusion of law, the tax deducted at so ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X technicalities of law as the law makers and judiciary understand. Therefore, due to confusion whether the tax deducted at source by the service recipient deposited into the treasury under income tax law shall form part of gross value of service provi ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X bsequent payment of service tax including the TDS in gross receipt may not be treated as suppression of fact deliberately in absence of any intention to cause evasion. There was neither malafide nor deliberate attempt to cause prejudice to Revenue. T ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X proposition on the ground that the appellant s approach was a suppression of facts for which Revenue was deprived to realize its legitimate dues. There arose a difference in view of the non-inclusion of TDS part in the gross value of the taxable serv ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
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