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2018 (6) TMI 1486 - CESTAT MUMBAIPenalty u/s 78 - payment of service tax liability on being pointed out - Manpower Recruitment and Supply Agency Services - ground taken by appellant is being an illiterate person and located in a rural area and was not aware the liability to service tax during the period - Held that:- The service tax liability on “Manpower Recruitment and Supply Agency Services” was introduced from 16.06.2005 and the issue was very much confusing and it is possible that the appellant from rural area may not have access to an expert advice regarding on taxability of services - the appellant has put forth justifiable reason for invoking the provision of Section 80 of the Finance Act, 1994 - penalty set aside - appeal allowed - decided in favor of appellant.
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