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2017 (1) TMI 977 - AT - Service TaxErection, Commissioning and Installation Services - Management, Maintenance and Repair Services - period prior to 16.06.2005 and subsequent to that period till 30.09.2007 - demand of tax, interest and penalty - Held that: - the appellant’s job was to fabricate and erect the machinery in the factory of Ultratech, this would fall under the category of Erection, Commissioning and Installation Services; hence the service tax liability and interest thereof is upheld - a bonafide error might have occurred in the non-payment of service tax liability which was made good by the appellant on being pointed out. The provisions of Section 80 of finance Act, 1994 invoked penalty imposed u/s 76, 77 and 78 of Finance Act, 1994 is set aside - appeal disposed off - decided partly in favor of assessee.
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