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2011 (4) TMI 586 - HC - Service TaxDemand - erection and commissioning service - assessee has accepted the order of the Tribunal and paid the service tax and interest thereon on the commissioning and erection of services - assessee has paid the excise duty on the value of the product notwithstanding the services rendered - it is in these circumstances, it cannot be said that there is any willful attempt to evade the payment of tax on the part of the assessee - It is in the nature of transitional period and the benefit of doubt that existed in the mind of the assessee is to be given to him - It constitutes a reasonable cause for not paying the service tax in view of Section 80. The Tribunal was justified in interfering with the levy of penalty and in setting aside the same - Decided in favor of the assessee
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