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2009 (10) TMI 228 - AT - Service TaxErection, commissioning or installation services- Notification No. 19/2003-ST, dated 21.8.2003- Appellant is listed as service provider under the category of “Erection, Commissioning or Installation Services”. During the period from 10-9-2004 to 31-3-2007, appellants had provided services to their client and claimed abatement of 67 per cent under the Notification No. 19/2003-ST, dated 21-8-2003, as amended. . After issue of show-cause notice, adjudication and appellate proceedings, service tax demand with interest as applicable has been confirmed. Held that- Therefore, the only aspect to be examined is whether suppression of facts/mis-declaration should have been invoked or not in this case and penalty under section 78 is imposable. In view of the above interpretation given by me to the Notification which would mean that appellant would interpret the notification differently, penalty under section 78 of the Finance Act, 1994 cannot be upheld and is accordingly set aside. Penalty under section 77 has been imposed for late filing return which has to be upheld in view of the fact that return has been filed late. Both the appeals are decided in terms of the above observations.
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