2014 (10) TMI 859 - HC - Service Tax

Levy of penalty - appellant had entertained a bonafide belief that they need not discharge service tax on the cars rented to UNICEF and other rent-a-cab operators. - Tribunal in 2013 (12) TMI 1516 - CESTAT BANGALORE refused to waive the penalty u/s 80 - No reason to interfere with the impugned order of the learned Tribunal. - Decided against the appellant.

Summary

The appeal was against a Customs, Excise, and Service Tax Appellate Tribunal order. The Tribunal refused to interfere with the Commissioner's decision to set aside the penalty as the assessee had paid the liability on time. The High Court upheld the Tribunal's decision and dismissed the appeal.