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2015 (7) TMI 310 - AT - Service TaxPenalty under Section 76, 77 & 78 - earlier Injunction was received from court in respect to demand of tax - development of Mora to Vapi Pipeline Project on EPC basis - Held that:- when the Appellant challenged the levy of tax for the period prior to insertion of Explanation 3 to Section 67 before the High Court and obtained injunction, it would be sufficient to establish that there is a prima facie case in favour of the Appellant. In such situation, there is no scope to doubt the bonafide of the Appellant. Hence, it is a fit case to invoke Section 80 of the Act, 1994 and no penal provision should be invoked. - Decided in favour of assessee.
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