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2007 (12) TMI 108 - CESTAT, NEW DELHIComm (A) reduced penalty as tax has been paid with interest – there is justification in contention of revenue based on the language of Sections 76 and 78 that the penalty prescribed therein is the minimum penalty - penalty imposed by the adjudicating authority has not exceeded the service tax payable by the respondents - impugned order is set aside by restoring penalty to the level imposed by the adjudicating authority and allow the revenue’s appeal
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