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2018 (10) TMI 653 - AT - Service TaxPenalty - Demand of service tax on Legal Services and Securing Agency Services - reverse charge mechanism - Bonafide belief - Held that:- There is no dispute about the fact that the appellant was required to discharge its Service Tax liability in respect of ‘Security Agency Services’ and ‘Legal Consultancy Services’ so received by them, on Reverse Charge basis. However, inasmuch as the said services were not being provided by the appellant himself, there could be a bona fide belief on his part as regards his liability to pay the Service Tax. Payment of interest is also penal in nature and in the light of the overall facts and circumstances, it cannot be said that there was any mala fide on the part of the appellant so as to attract the penal provisions. Penalty set aside - appeal allowed - decided in favor of appellant.
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