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2011 (5) TMI 32 - HC - Service TaxPenalty u/s 78 - Erection, Commissioning and Installation service - Find that 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 - The allegation against assessee is that they were not disclosing full value of the taxable service provided to their clients with the intention to evade the service tax - The Tribunal has recorded a finding of fact that the assessee did not have the requisite mens rea to evade payment of service tax - The assessee had duly paid the service tax with interest and also made full and true disclosure in the return - The finding so recorded is not shown to be in any manner perverse - The appeal is dismissed in favour of assessee.
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