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2011 (2) TMI 845 - AT - Service TaxWaiver of pre-deposit - The applicant had paid Service Tax along with interest and the adjudicating authority, by invoking the provisions of Section 80, dropped the proposal for imposing penalties under Sections 76, 77 and 78 of the Finance Act - The contention of the applicant is that the Commissioner of Service Tax is not justified in reviewing the order passed by the adjudicating authority, as the adjudicating authority has exercised discretion conferred under Section 80 of the Finance Act and relied upon the decision of the Hon'ble Karnataka High Court in the case of CCE, Bangalore-III Vs. Sunitha Shetty (2004 -TMI - 170 - HIGH COURT (KARNATAKA) BANGLORE) - The decision of the Hon'ble Karnataka High Court, prima facie, we find that the applicant has a strong case - Decided in favour of assessee.
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