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2012 (8) TMI 99 - AT - Service TaxPenalty under sections 76 and 78 of Finance Act, 1994 – assessee submited that they were under the bona fide impression that they need to pay service tax only on the commission amount retained by the appellants and not on the value including the salary of personnel employed for providing services – Held that:- Appellants' impression that they had to pay service tax on their commission only cannot be considered to be mala fide. Considering that the appellants are a small firm, and the levy was in the early stage and their realisation from the activity was only that of commission. Provisions of section 80 of Finance Act, 1994 invoked and penalty waived.
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