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2018 (9) TMI 829 - CESTAT CHENNAIConstruction of residential complex service - non-payment of service tax - period from 1.10.2007 to 31.3.2008 - bonafide belief - demand alongwith penalty - Held that:- It is brought out from evidence that there is no intention to evade payment of service and that it was only a delay in payment of service tax. Further, during the relevant period, the issue whether the construction of residential complex service was taxable was under much dispute and being an interpretational issue, the contention of the appellant that they had bonafide belief regarding the classification and payment of service tax is not without force. The appellant has brought out a reasonable cause for non-payment of service tax and it is a fit case for invocation of section 80 of the Finance Act, 1994 - penalty set aside - remaining demand upheld. Appeal allowed in part.
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