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2011 (4) TMI 1148 - AT - Service TaxPenalty imposed under Section 78 of the Finance Act – Held that:- no intention on the part for evading service tax as no evidence to this effect has been relied upon. The Commissioner (Appeals) has upheld penalties under Sections 75A, 77 and 76 of the Finance Act. It appears that the respondents have not filed any appeal. The grounds of appeal do not disclose any material to support allegation of evasion of service tax intention to evade payment of tax, no justification to interfere with the order of the Commissioner (Appeals) in setting aside the penalty under Section 78, appeal by the department is rejected
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