Service tax appeal

Please provide the Photocopies Serviec Tax payment Challans. [GAR-7] to the concerned officer.

Regards,

Devendra Kulkarni

Dear Rajdeepsinh

sec 80 provides that no penalty shall be imposable on the assessee for any failure ref in sec 76  and sec 77 , 78 if the assessee proves that there was reasonable cause for said failure.  there have been a number of decided cases where it has been held that no penalty if the tax and interest has been paid before issue of SCN. there are cases where it has been held penalty is not leviable as amatter of course and should not be exhorbident .

further the government has amended sec 80 (2) of finance act 2012 wherein no penalty shall be imposable for failure pay service tax as on 06/03/2012 on taxable service relating to renting of immovable property . the benefit amendment can be extended other service on the same of logic of interest and tax being paid for waiver of penalty

therefore suitable draft your reply and you have better chance to win at the appelate level

Dear Rajdeepsinh

You can file petition for condonation of delay and prefer an appeal.