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2012 (11) TMI 776 - AT - Service TaxSimultaneous penalty u/s 76 and 78 - Business Auxiliary services - Held that:- Confirming the amount of Service Tax along with interest has not contested by the assessee. As decided in CCE versus First Flight Courier Ltd. [2011 (1) TMI 52 - HIGH COURT OF PUNJAB AND HARYANA] that if penalty stand imposed u/s 78 imposition of separate penalty under Section 76 is not justified. Thus upholding the imposition of penalty to the extent of 100% under Section 78, the penalty u/s 76 is set aside. Option extended to the assessee to deposit 25% of the penalty within a period of 30 days of passing of impugned order u/s 78 with the penalty shall stand reduced to that amount. Imposition of penalty of Rs.1000/- under Section 77 is however upheld.
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