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2019 (11) TMI 491 - AT - Service TaxWaiver of penalty - Non-payment of service tax - Sale of Space or Time for Advertisement - it is alleged that appellant neither registered nor paying due service tax on the services rendered by them during the period 01.05.2006 to 31.10.2009 - malafide intent present or not - HELD THAT:- The Ld. Commissioner has categorically recorded the defense taken by the respondent wherein the respondent has intimated to the appellant through their letters dated 20.01.2010 and 28.01.2010 by enclosing a copy of letter dated 12.11.2009 issued by Railway Board wherein it was informed that the Ministry of Railway had written to Ministry of Finance, seeking exemption for railways from levy of service tax, enveloping both their core and auxiliary services - It was also informed that a Cabinet Note is also being moved seeking specific exemption for several auxiliary activities of Railways from the purview of service tax including the present service in question. There are no malafide intentions of the railways found, not to pay service tax on the activity undertaken by them for providing the services of ‘Sale of Space or Time for Advertisement’ - penalty rightly waived. Appeal dismissed - decided against Revenue.
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