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2016 (8) TMI 187 - CESTAT CHENNAI

2016 (8) TMI 187 - CESTAT CHENNAI - TMI - 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 interpretations and technicalities are involved. The facts and circumstances of the case does not demonstrate any defiant attitude of the appellant towards law. No mens rea appears to be present to appreciat .....

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rasekaran, AC (AR) For the respondent ORDER 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 source (TDS) was not included in the gross value of the taxable services provided to compute the tax liability under Finance Act, 1994. 2. It is explained by Ld. Counsel for the appellant that it is not within .....

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f service tax on TDS part initially and subsequent 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. Therefore, a lenient view may be taken to appreciate that there is reasonable cause to relieve the appellant from the penal consequences under section 78 of the Finance Act, 1994, applying section 80 thereof. .....

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