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2010 (8) TMI 198 - AT - Service TaxErection, Commissioning and Installation - short payment was detected in course of audit of records of the Appellant company when they submitted their financial records to the audit for inspection - service tax demand under Section 73 of the Finance Act, 1994 alongwith interest - Held that: - imposition of penalty under Section 78 some positive evidence of deliberate misdeclaration of value of taxable service with intent to evade the service tax, other than mere failure to declare the full value of taxable service in ST-3 returns must be produced - no dispute that in the books of accounts and other financial records, all the transactions had been disclosed and those records had been produced - no justification for imposition of penalty under Section 78 - Appeal is dismissed
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