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2008 (5) TMI 99 - AT - Service Tax
Penalty – bona fide belief whether commissioner received by automobile dealers from financial institutions is taxable under Business Auxiliary Service – sufficient cause shown by appellants - enhancement of penalty in revision order is not justified – there is no mala fide by appellants – moreover tax was deposited with interest immediately on being pointed out by department – server penalties not imposable – for the part of tax not deposited before issue of SCN, penalties are justified