Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 398 - CESTAT, BANGALOREStay-Pre-dispensation- The assessee’s contention is that they are not getting any commission directly from the Shipping Line as Steamer Agents, hence they are not liable for Service Tax. Held that- There is no finding of mala fide in the assessee not paying the tax on their own. The appellant is registered with the department as a provider of services under ‘storage and warehousing’ and ‘cargo handling’. No irregularity is recorded to have been noticed in the conduct of the assessee. These circumstances apparently warrant waiver of penalty u/s 78 of the Act.
|