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2014 (12) TMI 709 - CESTAT MUMBAIPenalty u/s 76 & 78 - Rent-a-cab service - Invocation of extended period of limitation - Held that:- Although demand has been confirmed by invoking the extended period of limitation, but appellant has not disputed the demand of service tax and payment of interest thereon although it pertains to the extended period of limitation; therefore, we are not passing any order on that. The only prayer made before us by the counsel for the appellant is that they are seeking waiver of penalties under Section 76 & 78 of the Finance Act, 1994. As the activity undertaken by the appellant was under dispute during the impugned period, whether it attracts service tax or not, therefore as held by the Hon'ble Gujarat High Court [2012 (4) TMI 326 - GUJARAT HIGH COURT], we set aside the imposition of penalty under Section 76 and 78 of the Finance Act, 1994.
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