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2017 (12) TMI 1443 - AT - Service TaxPenalty - the appellant did not pay the service tax and it was only paid when the intelligence visited the premises of the appellant - Held that: - the appellant paid the service tax along with interest during investigation and before the issue of SCN. The appellant entertained a bona fide belief that their activities are not liable to service tax during the period in dispute and it is only on 06/11/2006, the Board clarified the issue - there cannot be a suppression with intent to evade tax when the assessee entertained a bona fide belief on the basis of certain decisions in favor of the assessee - penalty set aside - appeal allowed - decided in favor of appellant.
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