Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 118 - CESTAT, MUMBAIPenalty- in this case revenue filed the appeal against the order of Commissioner (Appeals), who waived the penalty imposed on the appellant. Held that- Mere saying that the assessee has failed to prove reasonable cause is not sufficient in the absence of any evidence showing that the Commissioner (Appeal) has exercised the powers arbitrary, is not sustainable. In these circumstances, there is no reason to interfere with the impugned order and same is upheld. Appeal filed by the Revenue is rejected.
|