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2016 (12) TMI 731 - AT - Service TaxGTA services for the outward transportation of goods - period from 01-01-2005 to 31-10-2008 - failure to discharge tax liability - Held that - The appellant has not put forward any valid contention to establish that there was sufficient ground for non-payment of Service Tax. The ignorance of law cannot be considered as an excuse for non- payment of tax. In view thereof, I do not find any infirmity in the impugned order - appeal dismissed - decided against appellant-assessee.
Issues:
Challenge to order upholding demand, interest, and penalty for failure to pay service tax on GTA services. Analysis: The appeal challenged the order by the Commissioner (Appeals) upholding the demand, interest, and penalty related to the appellant's failure to discharge their service tax liability on GTA services availed from 01-01-2005 to 31-10-2008. The original authority confirmed the demand, interest, and penalty under Sections 76 and 78 of the Finance Act, 1994. The Commissioner (Appeals) upheld the demand, interest, and penalty under Section 78 but set aside the penalty under Section 76. The appellant argued that they were unaware of their liability to pay service tax on GTA services and requested leniency regarding the penalty. The department contended that ignorance of the law is not a valid excuse for non-payment of tax, emphasizing that the appellant must pay the service tax, interest, and penalty. The Member (Judicial) considered the arguments from both sides and found that the appellant failed to provide sufficient grounds for non-payment of service tax. The Member emphasized that ignorance of the law cannot justify non-payment of tax. Consequently, the appeal was dismissed, upholding the order that confirmed the demand, interest, and penalty under Section 78 of the Finance Act, 1994. The penalty under Section 76 was set aside by the Commissioner (Appeals) but was not reinstated based on the appellant's arguments. The judgment highlights the importance of compliance with tax laws and the consequences of failing to meet tax obligations, even in cases of alleged ignorance.
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