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2011 (3) TMI 628 - AT - Service TaxPenalty - In absence of charge in show cause notice, the adjudication having travelled beyond show cause notice, the penalty imposed under section 78 of the Finance Act, 1994 is not sustainable - CBEC Circular No. 87/05/2006-S.T., dated 6th November, 2006 - At the infancy stage of law, several controversies arose that is a reasonable cause that comes to the rescue of the appellant. We consider it proper that the present case in hand is a fit case for invoking Section 80 of the Finance Act, 1994 - procedure should not prevent substantive justice when money has gone to the treasury and procedure should also not be tyrant but subordinate to legislation - Appeal is allowed
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