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2014 (1) TMI 408 - AT - Service TaxDemand of service tax - Penalty u/s 77 & 78 - Demand of initial period - Outdoor catering service - Held that:- respondents are not contesting the demand with interest the same has been paid when the revenue pointed out that respondents are liable to pay tax. The tax and interest has been paid prior to the show cause notice. We find that outdoor catering service comes under the purview of service tax w.e.f. 10.9.2004 and the period of present demand is initial period - As the demand is for the initial period when the service of outdoor catering comes under the purview of service tax, therefore, we find that the respondents are not liable for any penalty in view of the provisions of Section 80 - Decided partly in favour of assessee.
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