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2019 (4) TMI 483 - CESTAT NEW DELHIImposition of penalty u/s 78 of FA - service tax alongwith interest before issue of SCN - bonafide financial hardship - Held that:- Penalty on the allegation of deliberate delay and on the failure of the appellant is imposable u/s 76 of the Finance Act - Penalty u/s 78 is attracted in case of any short levy etc. on account of fraud, collusion, wilful mis-statement or suppression of facts including the contravention of the provisions of the Act or rules - such facts are not available in the facts of the present case - penalty set aside - appeal allowed - decided in favor of appellant.
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