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2011 (8) TMI 402 - AT - Service TaxPenalty under Section 76 - service tax payments belatedly - In the case of Port Officer, Hon'ble High Court had decided that penalty cannot be reduced below the minimum prescribed under Section 76 of Finance Act, 1994 - The original adjudicating authority had imposed the minimum penalty prescribed under Section 76 of Finance Act, 1994 - Since there was no appeal against reduced penalty by the respondent during the relevant time and only Revenue was in appeal against reduction of penalty - it have already taken a view that the memorandum of cross objection filed cannot be considered as it was belatedly filed, the appeal filed by the Revenue has to be allowed - Accordingly, appeal is allowed and cross objection filed by respondent is rejected.
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