CCE, C, CE ST, Noida Versus Pyramid Colonizer Pvt. Ltd. - Service Tax - CESTAT NEW DELHI - Tri - Waiver of penalty u/s 80 - Penalty under section 76 78 - Construction of residential complex services - Assessee neither got registered with the department under the Service Tax Act nor filed any returns to the department - Commissioner (Appeals) after invoking section 80 dropped the penalty as the appellant had contended the existence of bonafide belief that service tax would be applicable only ................................... Service Tax - Case Laws
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