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2013 (4) TMI 72 - AT - Service TaxDemand of Service tax/Penalty - appellant are not contesting the demand and seeking waiver of penalty imposed u/s 78 – Held that - there was investigation against the assessee in April 2002 and there was confirmation of demand of service tax and imposition of penalties on the identical activities undertaken by the appellant. Under these circumstances, the plea of ignorance has to be dismissed as totally devoid of any merits. Tribunal find from the impugned order of the Commissioner (Appeals), that the basic reason for setting aside the penalty under Section 78 is the Tribunal's decision that when Section 78 penalty is sustained, there is no justification for a separate penalty under Section 76. - Imposition of penalty confirmed - decided against the assessee.
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