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2010 (8) TMI 191 - CESTAT, CHENNAIPenalty under provisions of Section 76, 77 and 78 of the Finance Act, 1994 - contention of the assessees is that there was no intention to evade payment of duty - activity of sale of 'SIM card' - eligible to exemption available to sale of goods under Notification No. 13/2003 - Held that: - assessees are not correct in contending that they had not received any amount as it is an admitted position that a meager amount of commission was received, the other argument that in the light of the Tribunal's order cited supra - set aside the penalties under Section 76 and 78 by holding that reasonable cause has been made out in terms of Section 80 of the Finance Act, 1994 - Appeal is partly allowed
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