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2016 (6) TMI 777 - CESTAT MUMBAIWaiver of penalty or benefit of reduced penalty @25% - Construction service in respect of Commercial or Industrial Building and Civil Structure, Construction of Residential Complex and Works Contract Service - bonafide belief - The fact is not under dispute that appellant immediately after pointing out by the department has discharged the service tax alongwith interest within one month and before issuance of show cause notice. The appellant submitted that they were under bonafide belief that since works contract provided by them with material therefore the same is not liable for service tax. Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has discharged service tax, before issuance of show cause notice, they are entitle for the waiver of penalty imposed under Section 76 invoking Section 80. - Decided in favor of assessee.
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