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2016 (8) TMI 894 - AT - Service TaxRestoration of original order - Imposition of penalty – security services - valuation – benefit under section 80 of the Finance Act, 1994 - bonafide belief – Held that: - during the relevant period the issue as to whether the value of the security services would include the salary, PF etc. of the security personnel was the subject matter of various decisions of the Tribunal and the interpretations was not free from doubt. Tribunal's decision in all such types of matters has extended the benefit of section 80 of the Finance Act 94 to the assessee. No penalty imposed as bonafide belief and benefit under section 80 availed – impugned order set aside – original order restored – decided in favor of appellant.
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