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2013 (3) TMI 21 - CESTAT BANGALOREWaiver of penalty u/s 80 - discretionary power - held that:- original authority while exercising discretion under Section 80 has held that the assessee was a small time operator and an illiterate and that he was not familiar with the Service Tax Law. He has thus given relief from penalty under Section 76. These findings of the original authority were not challenged by the department before the Commissioner (Appeals). The Commissioner (Appeals), on appeal by the party has held that the reasons given by the original authority for giving relief under Section 76 would equally apply for grant of relief under Section 78. The decisions relied upon by the department are distinguishable on facts from the present case. - order of Commissioner (Appeals) granting full waiver sustained - Decided against revenue.
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