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2013 (4) TMI 165 - AT - Service TaxPenalty - Waiver u/s 80 - GTA Service - It is the contention of the appellants that they were under the bona fide belief that as the Notification No.32/2004-ST they are entitled for exemption and therefore they are not liable to pay service tax. - Further the service tax is paid by them is available as credit. Held that - In the case in hand whatever the service tax is paid by the appellant is available as credit. Therefore, in that scenario Section 80 of the Finance Act 1994 is applicable to the facts of the case. Therefore, by giving the benefit Section 80 of the Finance Act 1994 tribunal hold that penalty is not imposable on the appellant. - Penalty waived - Decided in favor of assessee.
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