2008 (3) TMI 286 - AT - Service Tax

Penalties for non-payment of service tax - service tax levy being a new, appellant were not aware of the same and the entire service tax stands paid along with interest before issuance of show cause notice. As such, they have prayed for setting aside the penalties in terms of the provisions of Section 80 of the Finance Act, 1994 - by taking into account the fact that the entire tax stands deposited along with interest, personal penalties imposed upon all the appellants are set aside

Summary

The judgment by Appellate Tribunal CESTAT AHMEDABAD in 2008 (3) TMI 286 involved penalties for non-payment of service tax. The appellants were not aware of the tax, but paid it with interest before any notice. The penalties were set aside as the tax was paid.