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2012 (12) TMI 34 - CESTAT, AHMEDABADMaintenance and Repair Services - confirming the demands raised along with interest, and penalties u/s 76 and 77 - Held that:- As appellant is not disputing the service tax liability and interest thereof , thus both confirmed by the adjudicating authority along with interest is upheld. As appellants had been in continuous correspondence with the purchasers of their goods and they were constantly interacting regarding taxability of the services rendered by them in the absence of any mens rea to avoid/evade the service tax liability, this a fit case to invoke the provisions of Section 80 to set-aside the penalties imposed u/s 76 and 77.
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