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2015 (3) TMI 1127 - CESTAT BANGALORE

2015 (3) TMI 1127 - CESTAT BANGALORE - 2015 (40) S.T.R. 779 (Tri. - Bang.) - Liability to pay interest - non eligibility of assessee for Cenvat credit prior to the date of registration as ‘Business Auxiliary Service’ - Held that:- The assessee had applied for registration under ‘Cable Operator’ service in the year 2005 and he was not liable to pay Service Tax for the ‘Cable Operator’ service. Subsequently, the assessee had applied for change of classification of service rendered by them under ‘B .....

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assessee is eligible for the Cenvat credit. Therefore interest liability does not arise.- Decided in favour of assessee.

Penalty imposed under Sections 76, 77 & 78 of the Finance Act, 1994 - Commissioner (Appeals) set aside the penalty - Held that:- The claim of the assessee that there was some confusion about the classification and they had entertained a bona fide belief that they are not liable to pay Service Tax and there is no intention to evade payment of Service Tax has merits. .....

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lding that the respondent is not liable to pay interest of ₹ 3,12,504/- is not correct. It is also contended that Commissioner (Appeals) should not have set aside the penalty imposed under Sections 76, 77 & 78 of the Finance Act, 1994. 3. Learned AR submits that this was a clear case of suppression of facts and misdeclaration with intention to evade tax. There is no dispute about the tax liability and therefore, interest is definitely liable to be paid. He submits that the impugne .....

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