2016 (9) TMI 1543

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..... the appellants switch to the same under intimation to the Revenue. It is not the case where mis-statement, or suppression was made by the assessee, thus reflecting upon their mala fide. To claim the classification under a particular head which may not be appropriate, cannot lead to any imposition of penalty on the assessee - penalty set aside. Quantification of service tax - HELD THAT:- The en .....

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..... aring for the Revenue, we find that the appellant was a registered Service Tax assessee under the category of construction of residential complex services. With the introduction of work contract service with effect from 1-6-2007, the appellants converted the classification of services being provided by them from construction of residential complex services to work contract services and started .....

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..... ittedly with the introduction of work contract service the appellants switch to the same under intimation to the Revenue. It is not the case where mis-statement, or suppression was made by the assessee, thus reflecting upon their mala fide. To claim the classification under a particular head which may not be appropriate, cannot lead to any imposition of penalty on the assessee. As such, we set a .....

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