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2012 (8) TMI 567 - CESTAT, AHMEDABADPenalty - Erection, Commissioning or Installation service – non-payment of service tax – Held that:- Service liability is not shown separately - invoice is simply VAT/S.T. invoice - Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration also - They have not even questioned whether Sales Tax and Service Tax were leviable on the same transaction - lenient view as contemplated under Section 80 of Finance Act, 1994 - penalties under various Sections of Finance Act, 1994 imposed on the appellants are set aside and interest on service tax & service tax demand are upheld as not contested.
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