Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 165 - CESTAT, CHENNAIBusiness Auxiliary Services- The demand of service tax for the activities carried out by the appellants, namely, machining, drilling, turning, surfacing on iron castings received from M/s. Uni Tools, together with interest and imposition of penalty is challenged by the assessees herein. Held that- the appellant were under a reasonable belief that they were not liable to service tax and, therefore, set aside the penalty by extending protection under section 80 of the Finance Act, 1994. Penalty of Rs. 1,000 imposed under section 77 of the Finance Act is however upheld as the provisions of the above section are attracted for failure to file ST-3 returns. The appeal is thus partly allowed by setting aside the demand prior to 16-6-2005 and setting aside the penalties under sections 76 and 78.
|