9911796707
TMI Blog2010 (7) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... paid tax with interest and penalty, that by itself did not constitute sufficient reason to give her exemption from payment of penalty under section 78 of the Act. This aspect of the matter has been completely missed by the Tribunal which seems to have been unduly carried away by the fact that assessee is a lady. The Tribunal failed to notice that people who want to indulge in such malpractices, would purchase properties or carry on business in the names of housewives as their front and carry on the activities. Therefore, authorities need not unduly worry about the persons in whose names the vehicle stand, but they have to look at the substance of the case and find out if it is a case of wilful evasion or bona fide error. - 72 OF 2007 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affirmed the order of the adjudicating authority and dismissed the appeal. 3. In second appeal before the Tribunal, it took a very lenient view of the matter and took note of the fact that, the service was exempted from payment of service tax from 1-3-1999 as per Notification No. 3/99-ST, dated 1-3-1999 which was reintroduced with effect from 1-4-2000 which was not known to the assessee who is a household lady; that she held a bona fide belief that there was no service tax payable on taxi services; M/s. New Mangalore Port Trust also did not inform her about re-introduction of service tax with effect from 1-4-2000; immediately, on receipt of the notice, tax was paid by the assessee. Therefore, there was no wilful, evasion of duty. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of three long years after re-introduction of the service tax, assessee did not pay service tax. When a survey was conducted, it came to the notice of the Department as well as to the notice of the assessee. Thereafter, she got herself registered under the Act and filed a NIL return. When once she got herself registered, any reasonable enquiry would have disclosed that she was liable to pay tax and that she has not paid the tax and the minimum that is expected of her was to file a return, pay tax with interest and request for a waiver insofar as penalty is concerned. In such circumstances, it was open to the authorities having regard to her bona fide conduct, waive imposition of penalty. When once she filed a NIL return and after serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
