2014 (7) TMI 935 - AT - Service Tax

Membership of club or association service - Penalty u/s 77 - Appellate Commissioner granted partial relief by dropping penalty under Section 77 - Held that - Following decision of M/s Federation of Indian Chambers of Commerce and Industry M/s Electronic and Computer Software Export Promotion Council Versus CST Delhi 2014 (5) TMI 183 - CESTAT NEW DELHI - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI in the case of the appellant/assessee granted relief by dropping penalty under Section 77 of the Finance Act, 1994. A connected appeal was allowed based on a settled legal principle in favor of the assessee. The impugned order was quashed.