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2018 (7) TMI 177 - AT - Service TaxPenalties u/s 77 and 78 - Commercial or Industrial Construction Service - payment of service tax under wrong head - Bona fide belief - Held that:- The issue whether works contract services was liable to levy of service tax was contentious issue for a long time. Further the appellant had inadvertently deposited dues under wrong head which shows that there was no intention to evade payment of tax - Moreover, the issue and the period was immediately after 1/6/2007. The penalty imposed under section 78 of the Finance Act, 1994 is unwarranted - the penalty imposed under Section 78 is set aside without disturbing the confirmation of demand, interest or the penalty imposed under Section 77. Appeal allowed in part.
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