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2018 (10) TMI 94 - AT - Service TaxPenalty u/s 76, 77 and 78 of the Finance Act, 1994 - erection, commission and installation services - non-discharge of service tax due to bonafide belief as at that time there was confusion on the taxability of the services relating to transmission of electricity by various Electricity Boards - Held that:- There was confusion about taxability of services rendered in relation to transmission and distribution of electricity, which was clarified by issue of Notification No. 45/2010 dated 28.7.2010. It is a fit case to invoke Section 80 of the Finance Act, 1994 - penalty set aside by invoking section 80, without disturbing duty demand - appeal allowed in part
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