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2010 (7) TMI 750 - AT - Service TaxSecurity services - Penalty - appellant does not dispute confirmation of service tax but submits that it is not a case of invoking penal provisions against them inasmuch as there was a lot of confusion in the case as regards service tax and the appellants were under a bona fide belief that no service tax is required to be paid by them - Held that:- nothing on record to show that the tax was not paid by the assessee on account of any mala fidies on their part, in which case the benefit of provisions to section 80 of the Finance Act, 1994 is required to be extended to them, demand of service tax confirmed against the appellant, penalties imposed upon them under various sections of the Finance Act set aside, appeal is allowed
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