2012 (7) TMI 470 - AT - Service Tax

Penalty under section 77(c) on Director - delay in payment of service tax - Held that - No provision for imposing personal penalty on the Director therefore the impugned order is not sustainable - against revenue..

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that a penalty under section 77(c) of the Finance Act imposed on the appellant, a Director of Top Security Ltd., for delayed service tax payment is not sustainable as there is no provision for imposing personal penalty on the Director. The appeal was allowed, and the impugned order was set aside without pre-deposit.