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 240 - AT - Service TaxImposition of penalties - Valuation mandap-keeper services catering services suppression of assessable value and short payment of service tax payment of short paid tax with interest on demand bonafide belief section 80 of the Finance Act, 1994 Held that: - the definition of mandap-keeper was amended in 2007 to include social functions which included marriage and religious functions, the appellant could have entertained a bona fide belief that marriage is a religious function, and thus erred in payment of tax. Also, the tax liability was not contested by the appellant, and was duly paid with interest when demanded no malafide intention to evade tax section 80 applies penalty not imposed demand of tax with interest upheld appeal disposed off decided partly in favor of appellant.
|