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2014 (3) TMI 1008 - AT - Service TaxLevy of penalty u/s 78 - Suppression of facts or not - Commissioner (Appeals) dropped the penalty - Revenue wants to impose penalty under Section 78 of the Finance Act. - Held that:- in the present case the demand is within the normal period of limitation. As the earlier show cause notices were issued demanding service tax on the same grounds, therefore we find that the allegation of suppression with intent to evade payment of tax in the present proceedings is not sustainable. In view of this, we find no infirmity in the impugned order and the penalty imposed under Section 78 of the Finance Act is restored. - Decided against the assessee.
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