Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 272 - AT - Service TaxPenalty - tax with interest paid before issuance of SCN - case of appellant is that with regard to MSEB since it was a government organisation they had a bona fide belief that service tax is not payable and, therefore, they have not charged service tax to MSEB and, therefore, not paid the same - Held that: - when the department pointed out the lapse, immediately they paid the service tax along with interest before issue of show cause notice in spite of the fact that they have not collected the same from MSEB - also, the department is unable to bring on record any evidence to show that appellant had suppressed the material facts from the department and had malafide intention to evade payment of service tax - since the appellant paid the service tax along with interest before issue of show cause notice penalty under Section 77 and 78 of Finance Act, 1994 is not to be imposed - appeal allowed - decided in favor of appellant.
|