Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 265 - CESTAT NEW DELHILiability of service tax - Goods Transport Agency service - Whether the penalty imposed under Section 78 by original authority and confirmed by the Commissioner (Appeal) is sustainable in the law - Held that:- original authority has accepted the reasonable cause shown by the appellants for failure for payment of service tax and the Revenue has not challenged the Order-In-Original in respect of dropping the penalty under Section 76 and 77 of the Finance Act. Therefore there is no reason not to apply the same reasonable cause for failure of payment of service tax in respect of penalty under Section 78 of the Finance Act. We accordingly hold that penalty under Section 78 also is not imposable - Decided in favour of assessee.
|