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2009 (9) TMI 672 - AT - Service TaxPenalty- suppression- on investigation of the assessee’s record, the department found that the assessee had suppressed the fact of providing commissioning and installation services during relevant period and had neither filed the service tax return nor deposited the service tax amount. Subsequently, the assessee paid service tax along with interest. Thereafter, the department issued a show cause notice raising demand of service tax and to impose the penalties under section 76, 77, and 78. The Commissioner (Appeals) upheld the order. Held that- the assessee could have entertained bonafide belief that when it was supplying the equipment to the telecom department, the services rendered by it were not eligible to service tax. Uphold the order to the extent confirmation of demand of service tax liability and the interest, but set aside the penalty, thus the appeal is partly allowed.
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