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2013 (5) TMI 726 - AT - Service TaxPenalty u/s 76 - The original Adjudicating Authority while confirming the demand of service tax and imposing penalty under Section 77 and 78 of the Finance Act, 1994, did not impose any penalty under Section 76. - Commissioner appeals imposed the penalty u/s 76 with penalty u/s 78 - held that:- In view of the fact that Delhi Benches fall under the jurisdiction of Punjab & Haryana High Court and as such, are bound by the declaration of the law by the said High Court and also in view of fact that, that the Punjab & Haryana High Court decision is later in point of time, and that both the decision stand discussed by the decision of CCE, Haldia vs. Mittal Technopack P. Ltd. (2013 (5) TMI 701 - CESTAT, KOLKATA). Penalty u/s 76 set aside - decided in favor of assessee.
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