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2014 (8) TMI 476 - AT - Service TaxLevy of Penalty - Lower Adjudicating Authority set aside partial demand - But commissioner exercised revisional authority and imposed penalty - Held that:- Lower Adjudicating Authority confirmed the demand and imposed penalty of equal amount under Section 78 of the Finance Act, 1994 and gave them option to pay penalty of 25% in the order in Revision. However, he did not impose any penalty under Section 76. Further, ld. Commissioner in his order in Revision has imposed a penalty under Section 76 of Finance Act, 1994. Undisputedly, ld. Commr. (Appeals) vide his order dated 1-6-2012 has set aside the total demand. The Department did not produce any evidence challenging the aforesaid order-in-appeal. Once the demand itself has been set aside, the penalty is not warranted in this case. Decided in favour of assessee.
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