Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 238 - AT - Service TaxLevy of penalty - delay in payment of service tax - Business auxiliary services – supervision of the loading work of coal into wagon as per contract with various Electricity Boards – waiver of penalty section 80 of the Finance Act, 1994 – Held that: - there is no delay in discharging service tax liability on being pointed out and justifiable reason as to non-receipt of payments from the State Electricity Board is given. The appellant carried a bonafide belief that these services would not be covered under ‘business auxiliary service’, thus invocation of section 80 justified - lower authorities should not have issued the show cause notice to the appellant for the demand of the service tax and appropriation thereof and for imposition of penalties. Provisions of Section 73(3) of the Finance Act, 1994 applies – demand of tax and interest justified – imposition of penalties set aside – appeal allowed – decided partly in favor of appellant.
|