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2013 (3) TMI 252 - CESTAT NEW DELHIDemand of service tax and penalty - waiver of penalty u/s 80 - repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India - held that:- the appellants were in correspondence with the Ministry of Finance seeking exemption on the maintenance and repair services of aircrafts pertaining to Ministry of Defence. Such correspondence resulted in denial of said request for exemption by Ministry of Finance on 26.7.2005. - In as much as the appellants were bonafidely contesting the issue before the appropriate authority and the appellants being a Govt. of India unit, no malafide with intent to evade the payment of duty can be attributed to them so as to invoke penalties. Provisions of section 80 of Finance Act, 1994 are required to be applied - there was a justifiable reason entertained by the appellants for non-payment of duty - While confirming the demand of duty, penalty set aside.
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