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2017 (11) TMI 245 - AT - Service TaxNon-payment/short-payment of service tax - security services to telecom towers - imposition of penalty - Held that: - reliance placed in the case of Ashok Hotel Versus Commissioner of Central Excise [2012 (6) TMI 162 - CESTAT, NEW DELHI], where it was held that sufficient cause has been shown for invoking the provisions of Section 80 of Finance Act, 1994 - penalty cannot be imposed when there is a reasonable cause for short payment of tax, relying in the decision in the case of CCE Vs. Sai Sabareesh Agencies [2017 (9) TMI 1262-CESTAT Bangalore] - appeal dismissed - decided against Revenue.
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