Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 554 - AT - Service TaxPenalty under Section 78 - service tax liability on the commission received - Held that:- Appellant could have entertained a bonafide belief that there is no liability for services rendered during the relevant period - invoking the discretion given under provisions of Section 80 the appellant has given a justifiable reason for setting aside the penalty imposed under Section 78 - in favour of assessee.
|