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2013 (3) TMI 55 - AT - Service TaxPenalty u/s 76 is also leviable alongwith section 78 - Held that:- Do not approve simultaneous penalty to be ordered under sections 76 and 78 of the Finance Act, 1994 thus agree with the Commissioner (Appeals) to the extent of waiving the penalty under section 76 by him and his order is approved. Cum-tax benefit claimed by assessee - Held that:- This point does not need further consideration at this stage for no evidence led to show that the gross value was inclusive of service tax. So far as the taxability is concerned that was not before Commissioner (Appeals), thus such issue not been raised nor decided no pleading at this stage is entertainable in second appeal. Cross-objection is dismissed accordingly.
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