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2017 (11) TMI 290 - AT - Service TaxInterest - penalty u/s 77 and 78 - non-payment of service tax - bonafide belief - Held that: - the liability under renting of immovable property service was challenged and the same is still pending before the apex court, in these circumstances, appellant had a bona fide belief that they are not liable to pay service tax, but thereafter they paid the same - the appellants are entitled for the benefit of Section 80 of the Finance Act, 1994 and by resorting to Section 80, penalty u/s 77 and 78 waived - But as far as interest liability is concerned, the appellants are liable to pay the interest as per the provisions contained in Section 75 of the Finance Act, 1994 - appeal allowed in part.
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