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2013 (9) TMI 955 - HC - Service TaxOption to Deposit Dues Along with Interest and 25% of penalty - - Whether the Tribunal committed substantial error of law in granting option to the assessee to deposit the entire dues along with interest and penalty equal to 25% relying upon CCE & C, Rohtak v. M/s. J.R. Fabrics Pvt. Ltd. [2009 (4) TMI 72 - PUNJAB AND HARYANA HIGH COURT] – Held that:- Neither the Adjudicating Authority nor the Commissioner (Appeals) gave any option to the respondent - the Tribunal was justified in giving option to the respondent which was accepted by the respondent - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and other dues within 30 days – there was no infirmity in the order of the Tribunal – the Tax Appeal was not required to be entertained.
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