Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 705 - AT - Service TaxLevy of penalty u/s 76, 77 and 78 - The commission in revisionary exercise enhanced the penalty - Failure to take registration under that category, to file returns and to periodically remit the service tax due - interest and penalties under Section 75A, 76, 77 and 78 - Held that:- if the appellant remits 25% of the enhanced penalty under Section 78, as now determined by the impugned order, within 30 days from the date of this order , in terms of second proviso to Section 78, that would the sufficient compliance and would discharge the liability in this account. We however notice that the appellant already remitted the penalty of ₹ 24,250/-, imposed by the primary authority under Section 78. This amount is in excess of 50% of enhanced penalty of ₹ 44,864/- imposed by the Revisional Authority. Therefore this is sufficient compliance with the requirement of remittance required under the 2nd proviso to Section 78. - Decided in favor of assessee. Regarding penalty u/s 77 - held that:- since discretion was exercised by the Primary Authority for levying the penalty under Section 77 at ₹ 1000/-, in the absence of a perversity in exercise of the discretion found by the Revisional Authority, we find no justification for enhancement of the penalty to ₹ 2000/- - enhanced penalty set aside - Decided partly in favor of assessee.
|