Penalty

CESTAT, Bangalore Bench

Booz Allen & Hamilton Inc.

v.

Commissioner of Service Tax, Bangalore

DR. S.L. PEERAN, JUDICIAL MEMBER

AND T.K. JAYARAMAN, TECHNICAL MEMBER

FINAL ORDER NO. 989 OF 2007

IN APPEAL NO. ST/316 OF 2007

August 17, 2007

Section 76, read with sections 77 and 78, of the Finance Act, 1994 - Penalty - For failure to pay service tax - Assessee, a foreign based company, had provided services of consulting engineer to PWD of State Government and in terms of agreement, PWD had to pay service tax - Whether in view of decision of Tribunal in case of CCE v. Tyazhpromexport [2007] 9 STT 456 (Kol. - CESTAT) penalties imposed upon assessee for non-payment of service tax were to be set aside - Held, yes [Para 4]