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2015 (10) TMI 1849 - CESTAT BANGALOREPenalty imposed under Section 76,77 & 78 of Finance Act, 1994 - Delay in payment of Service Tax on services of management service to MESCOM - Order of original adjudicating authority revised; imposed penalties under said Sections - Held That:- Commissioner cannot revise the order in which the original authority has imposed penalty - Issue is covered by Notification No. 45/2010-S.T. wherein all services relating to transmission and distribution of electricity are exempted from tax; when tax was not payable, question of imposition of penalty also does not arise - Order set aside with consequential Relief - Decided in favour of assessee.
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