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2014 (1) TMI 410 - AT - Service TaxConsulting engineer service - Penalty u/s 76, 77 & 78 - Held that:- appellant is a State Government organization and there is no intention to evade payment of duty. The appellant was under bona fide belief that as per the provisions of the Indian Electricity Act, 2003, the appellant is performing the statutory duties in respect of generation and supply of electricity - in view of the provisions of Section 80 of the Finance Act, the penalties imposed under the impugned order are set aside - Following decision of Discom Ltd. vs. CCE [2009 (8) TMI 337 - CESTAT, MUMBAI] - Decided in favour of assessee.
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