Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 45 - AT - Service TaxBusiness Auxiliary Service Bonafide belief Export of Servcies Circular 36/4/01 dated 8/10/2001 Held that - the circular which is squarely to the effect that the service provided outside beyond the territorial waters of India are not liable to Service Tax was valid and in force until it was withdrawn on 10.05.07. It cannot be accepted that the assessees could not have had a bonafide belief on the basis of the above. Penalties imposed u/s 76 and 78 deleted.
|