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2018 (6) TMI 337 - AT - Service TaxPenalty u/s 77 and 78 - entire service tax alongwith interest before issuance of show cause notice - Construction of Residential Complex - issue in litigation during the relevant time - Held that:- The issue of taxability of the service of construction of residential complex was under challenge before the Hon’ble High Court of Bombay and it is still pending in the Hon’ble Supreme Court, therefore entire industry involved in the construction of residential complex have challenged the validity of levy of service tax on the construction of residential complex - There is sufficient cause for non payment of service tax. However on the investigation by the departmental officers, appellant even though matter was under litigation, paid entire service tax along with interest - this is fit case to set aside penalties by invoking section 80 - penalty set aside - appeal allowed - decided in favor of appellant.
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