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2014 (12) TMI 87 - AT - Service TaxClub and Association Service - Business Exhibition Service - Penalty u/s 77 & 78 - Following decision of Federation of Indian Chambers of Commerce and Industry vs. CST [2014 (5) TMI 183 - CESTAT NEW DELHI], Sports Club of Gujarat Ltd. vs. Union of India [2013 (7) TMI 510 - GUJARAT HIGH COURT] and Ranchi Club Ltd. vs. CCE & ST, Ranchi Zone [2012 (6) TMI 636 - Jharkhand High Court] - service tax demand in respect of Club and Association Service alongwith penalty of equivalent amount under Section 78 is not sustainable and is set aside. Levy of penalty in respect of Business Exhibition Service - Held that:- Since the appellant had paid the service tax of ₹ 2,12,011/- in respect of Business Exhibition Service even before the adjudication alongwith interest and since no option had been given in the adjudication order in terms of proviso to Section 78 of the Finance Act, 1994 to pay lower penalty by paying the same within a period of 30 days from the date of communication of order, in accordance with the judgment of Hon’ble Delhi High Court in the case of K.P. Pouches (P) Ltd. vs. Union of India (supra), the benefit of lower penalty in terms of proviso to Section 78 cannot be denied and accordingly the penalty under Section 78 is reduced to 25% of the service tax demand upheld - Penalty u/s 77 is reduced to ₹ 1000 - Decided partly in favour of assessee.
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