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2018 (10) TMI 85 - AT - Service TaxPenalty u/s 77 and 78 - payment of Service Tax on being pointed out - Construction of residential complex service - bonafide belief - invocation of section 80 - Held that:- The appellant had no fraudulent intention to defraud the Government revenue. Rather, due to complexity of the issue regarding leviability of service tax on the disputed service, the appellant did not pay the service tax and subsequently paid such amount before adjudication of the matter - Since the appellant did not pay the service tax due to the reasonable belief that the same is not payable, the benefit of section 80 of the Act can be invoked in the circumstances of the case for waiver of penalties imposed on the appellant - penalty set aside - appeal allowed - decided in favor of appellant.
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