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2010 (8) TMI 571 - CESTAT, BANGALOREWaiver of pre-deposit - Penalty under Sections 76, 77 & 78 - The assessee did not respond to the several communications made by the first appellate authority - The assessee had belatedly filed ST-3 returns after issue of show cause notice - Therefore, penalties imposed by the adjudicating authority and sustained by the Commissioner (Appeals). Held that: the show cause notice basic to the proceedings invoked non-existent provision Section 72 of the Act - The Commissioner (Appeals) did not give any finding justifying the order of the original authority - Prima facie, the order of the original authority and the impugned order are not sustainable - The assessee had already paid the tax due, applicable interest and also filed the tax returns - Waiver of pre-deposit of the amounts is allowed.
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