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2022 (6) TMI 206 - AT - Service TaxLevy of penalty u/s 78 of FA - wrongful interpretation on levy of tax under Section 66E(e) - concealment of facts or not - HELD THAT:- There is no case of concealment or contumacious conduct on the part of the appellant. Further, it is found that levy of service tax in the facts of the present case under Section 66E(e), is a matter of interpretation. Further on audit objection, the appellant have accepted the same and deposited the tax alongwith interest. In this view of the matter, it is found that no penalty is imposable under Section 78. Penalty set aside - appeal allowed - decided in favor of appellant.
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