Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 339 - AT - Service TaxNon registration under maintenance and repairing service under Clause:(zzg) and erection, commissioning and installation service under Clause:(zzd) - Revenue appeal against non imposition of penalty - Held that:- As the Appellant could not take the registration and pay the Service Tax under bona fide belief that due to changes introduced in the above-mentioned services from time to time and on being pointed out, they obtained the Service Tax Registration and paid the dues - As they also paid the Service Tax from their own pocket on not receiving anything from their clients there was no intention on their part not to pay the Service Tax within time - as the cause explained by the Appellant not to follow the provisions of the Finance Act, 1994 is reasonable no penalty u/s 76 is levied in view of the provisions of Section 80 - in favour of assessee.
|