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2016 (8) TMI 1259 - CESTAT MUMBAIPenalties u/s 78 - Held that: - The declarant has paid the full amount that was computed by the adjudicating authority. The second and final instalment pertaining to the original declaration was made by legal heirs of the declarant. Penalty under Section 78 of Finance Act, 1994, like all other penalties in tax statutes, is personal to the alleged offender. It is well-settled that penalties cannot be visited upon a person who has ceased to exist. The declarant had expired when the adjudicating authority decided the matter and penalty was not liable to be imposed at that stage - appeal is allowed by setting aside penalty - decided in favor of appellant.
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