Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 144 - AT - Service TaxErection, Commissioning & Installation services - It was observed after verification that the assessee had short paid service tax amounting to Rs.2,41,249/-. The Revisional authority has observed that the appellant has suppressed the taxable value during the relevant period which amounts to evasion of service tax and imposed penalties under Section 76 and 78 of the Finance Act, 1994. - submitted that the appellants are having annual contract for maintenance of lighting in CHP Plant of MSEB and the annual contract for maintaining the service of erection, commissioning and installation are not covered in the category of service ‘Erection, Commission and Installation’. He further submitted that the appellant being illiterate person, paid the service tax although he was not liable to pay the same. He further submitted that he has obtained the registration certificate from the Service Tax department under the category of maintenance or repair services. He was discharging service tax liability regularly. Held that: as the appellant being a small contractor, doing the work of annual maintenance of lighting in CHP Plant area is not aware of the legal provisions of the service tax and the appellant has paid the service tax without any protest. Accordingly, I take lenient view and giving the benefit of Section 80 of the Finance Act, 1994 – Penalty set aside.
|