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2015 (9) TMI 1401 - AT - Service TaxImposition of penalty under section 77, 78 and also section 70 - Held that:- Penalties imposed under section 70 read with rule 7C of the service tax rules cannot be waived any conditions. Accordingly, the penalties imposed under section 70 is upheld and appeal to that extent is rejected. As regards, penalties imposed under section 77, find that said penalty imposed for non-obtaining of the S.T. registration. This set penalty is also upheld. As regards penalties imposed under section 78, find that the appellant has discharged 25% of penalty as per section 78. In the facts and circumstances of this case find nothing in records to invoke provisions of section 80 of the Finance Act 1994 for setting aside the penalty. In any case 25% of penalty is discharged by the appellant as per the provisions of section 78 of the Finance Act 1994, accordingly balance penalty imposed under section 78 need not be recovered.
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