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2011 (5) TMI 612 - AT - Service TaxCargo handling service - Demand - Scrutiny - Held that:- Circular No. 11/1/2002-TRU dated 1/8/2002 gives an impression that an individual providing cargo handling service would not be covered under the service tax, thus since the appellant being proprietorship concern being an individual, according to the above-mentioned circular of the Board were under impression that they were not liable to pay the service tax. As in JCB INDIA LTD. Versus CST, DELHI [2008 (8) TMI 65 - CESTAT NEW DELHI] Tribunal has set aside the penalty on the individuals/ proprietorship concerns providing cargo handling service. Thus there was justification for invoking Section 80 and waiving the penalty imposed on the appellant under Section 75A, 76, 77 and 78 of the Finance Act - in favour of assessee.
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