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2010 (6) TMI 130 - AT - Service TaxPenalty- the appellants are registered with the Service Tax Department for providing Construction Service. The appellants collected project management fees from clients of their construction service. From September 2004, such charges collected were included in the taxable value of construction service rendered by them and they paid the tax due after availing abatement of 67% applicable to construction service. Commissioner imposed penalty on the ground that they suppress the facts. Held that- in the light of the various decisions, section 80 of the act can be invoked the appellants were not guilty of fraud, suppression of fact or willful mis-statement with intent to evade payment of duty. The appeal is allowed.
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