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2018 (7) TMI 79 - AT - Service TaxConstruction of Industrial or Commercial Complex service - non-payment of service tax since 10.9.2004 - Bonafide belief - duty demand with penalty - Held that:- Taking note of the fact that the issue was contentious and also the pleadings of the appellant that he was unaware that the said services are subject to levy of service tax, we are of the considered opinion that the penalties imposed are unwarranted and requires to be set aside invoking section 80 of the Finance Act, 1994 - the penalty imposed under section 78 set aside without disturbing the demand confirmed after 1.6.2007 or the penalty imposed under section 77 of the Finance Act - appeal allowed in part.
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