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2018 (12) TMI 303 - AT - Service TaxPenalty u/s 78 - failure to discharge tax - Construction services - construction of Power House near Hydro Electric Power Project - Held that:- Undisputedly the appellant had constructed Power House near Hydro Electric Power Project but wrongly claimed that they have constructed dam. From the records, it is clear that they have failed to discharge Service Tax continuously for the period 2007-2008 to 2010-2011 even though they have rendered taxable services under the category of Construction Services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994. The impugned order is modified to this extent and appeal is partly allowed to the said extent of allowing to discharge 25% of penalty subject to fulfilment of condition prescribed under Section 78 of Finance Act, 1994 - appeal allowed in part.
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