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2010 (5) TMI 84 - AT - Service TaxPenalty for wrong valuation security agency service reimbursement of expenses appellant submits that the staff salary and other expenses were required to be excluded and this being a pure question of interpretation of law, no malafide can be attributed to them so as to attract penal provisions Held that: I find that staff salary and other infrastructural expenses are not required to be added in the assessable value of services. However, as learned advocate is not challenging the service tax paid by him, inasmuch as there is no ground in the appeal to that effect, I confirm the said service tax as admitted. As regards penalty, in view of the above judgments and this being a pure question of interpretation of law and the figures having been reflected in the balance sheet, no malafide can be attributed to the appellant so as to invoke penal provisions against them.
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