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2010 (10) TMI 783 - CESTAT, NEW DELHIContravention of provisions of section 68 of the Finance Act - Penalty for contravention of any provision for which no penalty is provided - Whoever contravenes any of the provisions of this Chapter or any rule made thereunder for which no penalty is separately provided in this Chapter shall be liable to a penalty which may extend to any amount not exceeding one thousand rupees - Held that:- penalty under section 77 may be extended to the amount not exceeding Rs. 1,000 thus the maximum penalty can be Rs. 1,000 but there is no restriction for minimum penalty and the lower appellate authority has rightly reduced the penalty from Rs. 6,000 to Rs. 3,000 in the instant case. no reason to interfere with the impugned order same is upheld, Appeal filed by the revenue is rejected
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