Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1063 - AT - Service TaxImposition of penalty - Business Exhibition Service - demand on the ground that certain transactions were left out of consideration and service tax liability was not calculated in respect of the same - Held that: - the decision of the Tribunal in the case of ZAK Trade Fairs & Exhibitions Pvt. Ltd. Vs. CST, Chennai [2008 (5) TMI 80 - CESTAT, CHENNAI] has appreciated identical situation and has observed that the assessee having acted on account of inadvertent mistake of accountant, the imposition of penalty upon the assessee was not justified - when the consideration of service tax in respect of which no service tax liability discharged was shown in the returns, there could be no mala fide on their part so as to evade the payment of service tax - penalty set aside - decided in favor of assessee.
|