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2017 (7) TMI 1268 - AT - Service TaxWaiver of penalty u/s 77 and 78 of FA - service tax along with interest paid belatedly - cable operator service - bonafide belief regarding non-liability to tax as the services may not fall under the category of cable operator service - Held that:- Admittedly, the television signals received from satellite is managed and handled through various layers of persons/ activities till it reaches the ultimate customer. The appellants role is as an inter mediatory and apparently there could be a bonafide belief on their part regarding the tax liability under the said category - Considering scope of definition under Section 2 (aa) of the said Act there is a possibility of bonafide belief for non-tax liability. This is a fit case for invoking the provision of Section 80 for waiver of penalties imposed on the appellant - penalty set aside - appeal allowed - decided in favor of appellant.
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