Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 149 - AT - Service TaxFailure to discharge the tax liability as C&F Agent - Adjudicating Authority holding that respondent intentionally avoided the payment of tax, confirmed the demand of tax and imposed penalty of equal amount under Section 78 and penalty of Rs. 100/- per day u/s 76 - Commissioner (Appeals) setting aside the penalty holding that mala fide is absent, is not correct - Commissioner (Appeals) is not correct to extend the benefit under Section 80 - impugned order passed by the Commissioner (Appeals) is set aside - Adjudication Order is restored – since tax was paid before issue of SCN, penalty u/s 78 and 76 are reduced
|