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2014 (3) TMI 439 - CESTAT NEW DELHIPenalty u/s 76, 77 & 78 - Interest u/s 75 - Failure to obtain registration - real estate agent service - Held that:- prima-facie in the show cause notice as well as in the adjudication order, the authorities have clearly categorised the conduct of the petitioner in failing to obtain registration; in filing returns; and in remitting service tax on the two transactions adverted to, as inter alia in violation of the provisions of the Act with in intent to evade tax. On a true and fair construction of the provisions of Section 65(88) read with Section 65(105)(v) of the Act, prima-facie, we find no justification for any bonafide misapprehension on the part of the petitioner, as to the scope of the contours and trajectory of the definition of the expression "real estate agent" nor any cause for a misconception that the transaction falls outside the purview of this taxable service - Conditional stay granted.
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