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2016 (6) TMI 317 - AT - Service TaxImposition of penalty - Section 76, 77 and 78 of the Finance Act, 1994 - Business Auxiliary Service - Service of billing, cash collection etc. were rendered for a statutory body under Government of Rajasthan as per the terms of contract - Held that:- the appellants are small individual businessman providing service to a statutory corporation coming under Government of Rajasthan, and also considering the plea that the appellants acted in a bonafide manner in line with similarly placed contractors, therefore, this is a fit case for invoking the provision of Section 80 to waive the penalties imposed on the appellants. - Decided in favour of appellants
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