Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 556 - AT - Service TaxPenalties u/s 77 and 78 of FA, 1994 - Valuation - inclusion of salary of the security personnel in the value of the service to be provided by security agents services or not? - Held that: - the issue was the subject matter of litigation before various higher forums. As such, it can be concluded that the issue was not free from the doubt, thus leading to a bonafide belief on the part of the appellant that no service tax is liable to be paid on the same - As soon as the Revenue pointed out the said fact to the appellant, they deposited the service tax alongwith interest - penalty cannot be invoked - appeal dismissed - decided against Revenue.
|