Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1360 - HC - Service TaxQuantum of penalty - Penalty u/s 76, 77, 78 - Tribunal reduced penalty - Held that:- Appellate Authority has not applied its mind with reference to the findings and reason recorded in imposing the penalty in exercise of the power under Section 76 of the Finance Act - without assigning any reason for setting aside the findings recorded by the fact finding authority, the second Appellate Tribunal simply placed reliance upon the decision of the assessee’s own case [2005 (183) E.L.T. 51 (T - Bang.)] , which decisions have no application to the fact situation of this case, particularly having regard to the finding recorded by the original authority - Following decision of assessee's own in [2007 (7) TMI 72 - HIGH COURT , BANGALORE] - Decided in favour of Revenue.
|