Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 267 - CESTAT BANGALOREPenalty u/s 76 & 78 - Service tax liability for four customers discharged after issuing show cause notice - Held that:- appellant had paid the service tax from own pocket and none of the four customers who had received this service had paid the amount of service tax even though they were PSUs. The claim of the appellant is that he entertained a bona fide belief that when service is provided to PSUs and service tax is not collected, he may not be liable to pay service tax. It is to be believed having regard to the nature of service, the service provider and the transactions involved - it is appropriate that in this case provisions of Section 80 of Finance Act, 1994 is required to be invoked in favour of the appellant. Accordingly the appeal is allowed by way of setting aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994 - Following decision of CCE, Mangalore vs. Tiger Service Bureau [2010 (8) TMI 270 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
|