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2011 (2) TMI 18 - AT - Service TaxPenalty - penalty lower than the minimum prescribed - respondent had paid the service tax during the disputed period – Refund - case of revenue-neutrality, involving no intention to evade tax - exercise of discretion under Section 80 of the Finance Act by the Commissioner (Appeals) was justified - respondents not in appeal and they have also not filed cross objection - In the absence of appeal by the respondent, there is, of course, no scope for setting aside penalty of Rs.50,000/- - no justification for enhancement of the penalty from Rs.50,000/- to Rs.1,49,758/- as sought for by the department - appeal by the department, rejected
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