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2011 (1) TMI 505 - AT - Service TaxApplication for condonation of delay - Against penalty imposed u/s 76 and 78 of Finance Act, 1994 the appellant has lost his appeal in respect of imposition of penalty u/s 78 and they are not in appeal before the Tribunal - However, the respondent is on cross objection - Revenue's appeal is only against imposition of penalty u/s 76 of the Finance Act, 1994 - The date chart filed does not at all disclose consciousness of revenue to seek remedy before the limitation expired - Similar failure is also indicative from the date chart proving no consciousness even after limitation - Consequently, Misc. application for condonation of delay is dismissed - Thus, the appeal is dismissed accordingly.
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