Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 114 - CESTAT NEW DELHIReal Estate Agents - Revenue is aggrieved by the dropping of penal proceedings under the provisions of Sections 76 and 77 - no merit in the Revenue’s contention that penalty u/s 76 should also have been retained by the lower appellate authority as penalty u/s 76 is not warranted in view of the penalty imposed u/s 78 - However, as regards penalty u/s 77, I agree with the Revenue that penalty is called for as the respondents have already been found to be guilty of suppression - appeal of the Revenue is partly allowed
|