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2011 (1) TMI 390 - AT - Service TaxEnhancing the penalty u/s 78 - Since, the dispute relates to enhancement of penalty by the order of the revision authority from Rs. 1,42,550 to Rs. 1,95,328 - The facts on record reveal that against the very same order of the original authority dated 29-12-2008, the appellant filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) after carefully considering the submissions from both sides set aside the penalty under section 76 and upheld the penalty of Rs. 1,42,550 under section 78 - Thus, it is clear that sustainability of penalty under section 78 was an issue before the Commissioner (Appeals) - In these circumstances, the Commissioner was not justified in enhancing the penalty from Rs. 1,42,550 to Rs. 1,95,328 - Decided in favour of assessee.
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