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2011 (2) TMI 744 - CESTAT, AHMEDABADDemand - Business Auxiliary Services - A show cause notice was issued on 25.4.2008 which culminated into adjudicating order dated 28.11.2008 resulting in imposition of penalty of Rs.88,800/- under Section 76 of the finance Act, 1994 for late payment of service tax and penalty of Rs.1000/- under Section 77 of Finance Act, 1994 for late filing of ST-3 returns - In this case, the penalty was reduced from Rs.88,800/- to Rs.25,000/- but as per Section 76 of Finance Act, 1994, penalty has to be either Rs.88,800/- or Nil, if it is considered that Mehta had shown reasonable cause and therefore, discretion to waive penalty could be exercised - since there is no appeal by M/s. S.J. Mehta and the appellant Revenue cannot be put in a worse situation than the one as per the Commissioner (Appeals) order - Decided against the assessee
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