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2012 (9) TMI 736 - AT - Service TaxPenalty - commissioner in review proceedings, penalty under Section 76 has been revised and confirmed @ Rs. 200/- per day or the default period or 2% of the service tax per month whichever is higher against the appellants. – Held that:- During the period April 2002 to September 2002, penalty under Section 76 of the Finance Act is leviable @ Rs.100 per day which may extend up to Rs. 200/- during that period - adjudicating authority has exercised his option and imposed the penalty @ Rs.100 per day - Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - appeal is allowed
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