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2018 (5) TMI 1519 - AT - Service TaxPenalty u/s 77 and 78 - amount received but not remitted any service tax - Held that: - the appellant is a Government body and dredging service was made taxable w.e.f. 16/06/2005 and they had a bona fide belief that being Government department, they are not liable to pay service tax. Subsequently, when they came to know that they are liable to pay service tax and got the show-cause notice, they paid the service tax and subsequently the interest also at the direction of the Tribunal - the Revenue has not brought any material on record to show that appellants have suppressed the material facts from the Department in order to evade the tax. It is a case of omission on the part of the appellant as they were under bona fide belief that they are not liable to pay service tax being a statutory Government body - penalty set aside by invoking section 80. Appeal allowed.
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