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2019 (4) TMI 1560 - AT - Service TaxImposition of penalty - tax liability with interest discharged before issuance of SCN - Bonafide belief - HELD THAT:- The appellant could have entertained a bonafide belief that the services rendered by them were under the “works contracts” as they had undertaken various jobs of fabrication, painting of works with the paint purchased by them and paid works contracts tax to the State Government. Hence the entire execution of the contract by them to various customers may have got covered under works contract which was not taxable during the period in question - This is a fit case for invocation of section 80 and setting aside of penalty - the tax liability and interest thereof is upheld - appeal allowed - decided in favor of appellant.
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