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2016 (3) TMI 902 - AT - Service TaxSeeking setting aside of penalty imposed under Section 76, 77 and 78 of the Finance Act, 1994 - Invokation of Section 80 of the Finance Act, 1994 - Evasion of Service tax liability on the amount collected as licence fee - Hiring out the shops if falling under the category of “Renting of Immovable Property” - Appellant discharged its entire service tax liability and also interest thereof during the pendency of proceedings - Held that:- the bonafide impression carried by the appellant herein cannot be called in doubt that being an autonomous body they are exempted from payment of service tax and hence did not obtain registration. Therefore, the appellant had made out a justifiable cause for non-discharge of service tax liability during the period in question, accordingly by invoking the provisions of Section 80 of the Finance Act, 1994, the penalties imposed are set aside. - Decided in favour of appellant
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