Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

April 2011

(2011) 21 STR 224 (Kar) – CCEx., Mangalore vs. K. Vijaya C. Rai

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d
Non-payment of service tax for 3 years and payment only after receipt of show cause notice indicates malafide intention – penalty levied – cannot get away merely being a lady.

Facts:
The assessee, a lady, did not pay service tax for three years after becoming liable. On being surveyed, obtained the registration, but did not pay any service tax. Subsequent to issuance of show cause notice, paid service tax with interest. The Tribunal set aside the order levying penalty on her.

Held:
The Tribunal was carried away by the fact of assessee being lady and could not notice that people having malafide motives may use names of housewives. The High Court set aside the order of the Tribunal and upheld the penalty.

Download PDF

You May Also Like

(2011) 21 STR 210 (P & H) – CCEx. vs. Haryana Industrial Security Services

(2011) 21 STR 241 (Tri – Ahmd.) – Globe Enviro Care Ltd. vs. CCEx., Surat