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2017 (2) TMI 675 - CESTAT NEW DELHIImposition of penalty u/s 78 - Business Auxiliary Services - commission paid to foreign based agents - appellant has been under the bonafide belief that under N/N. 41/2007-ST dated 06.10.2007 maintained by N/N. 17/2008-ST dated 01.04.2008 services provided by commission agent engaged by the Indian exporter to cause sale of the goods exported by them were exempted - Held that: - The department has not provided any evidence to prove any willful suppression and misstatement with an ‘intention to evade' payment of service tax on the part of the appellant. The facts on record indicate that there has been a bonafide mistake on the part of the appellant to treat the taxable services as exempted services - penalty u/s 78 cannot be imposed - appeal allowed - decided in favor of appellant.
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