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2018 (11) TMI 1600 - AT - Service TaxImposition of penalties - sale of space or time for advertisement - case of appellant is that they being statutory bodies, cannot be attributed with any mala fide intention so as to invoke the penal provision against them - Held that:- Tribunal in the case of Nagpur Municipal Corporation v. Commissioner of Customs & Central Excise [2017 (8) TMI 548 - CESTAT MUMBAI] has observed that the corporation being a statutory body and having bona fide belief of non-applicability of Service Tax, penalty is not imposable - penalty set aside - demand of service tax with interest upheld - appeal allowed in part.
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