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2015 (8) TMI 806 - AT - Service TaxEvasion of service tax - execution of works contract - Interest u/s 75 - Penalty u/s 76 & 77 - Benefit of exemption claim - Held that:- Pump house and other facilities were erected by the appellant to lift the water from lower level to higher level of canals. In these circumstances, the appellant has made out prima facie case for complete waiver in view of the fact that the period involved is subsequent to October 2009 and during the relevant period, exemption notification was available. - where the projects executed for Government which are not for commerce and industry are not liable to tax, the appellant cannot be found fault with if they entertained a belief that service tax may not be payable, benefit of doubt has to be extended. In such a situation, the demand for the period beyond one year may not be sustainable - Stay granted.
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