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2016 (10) TMI 618 - AT - Service TaxImposition of penalty u/s 77 & 78 of the Finance Act, 1994 - construction of complex - benefit of doubt and bonafide belief- applicability of section 80 of the act - Held that: - the issue of taxability of construction of complex was under doubt right from beginning and various circulars were issued to clarify the position on taxability of the said services. On the taxability of the services, the bonafide belief of the appellant in non payment of service tax in time, is established. It is not disputed that the appellant have recorded the entire transaction of their services in their books of accounts. The appellant have shown the reasonable cause for waiver of penalties invoking under Section 80 of the Finance Act - penalty waived - appeal allowed - decided in favor of appellant.
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