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2014 (12) TMI 788 - AT - Service TaxPenalty u/s 76 & 78 - Held that:- Adjudicating Authority has not imposed the penalties under Section 76 which was contested by the Revenue before the First Appellate Authority and the First Appellate Authority also concurred with the views of the Adjudicating Authority. I find that the contention raised by the Learned Department Representative are having strong force inasmuch as the show cause notice which is issued in this case is on 14-2-2008 and the provisions of Sections 76 and 78 for imposition of penalties were invoked. The provisions of Section 78 of the Finance Act, 1994 were amended from 16-5-2008 which provided for imposition of penalties either under Section 76 or 78. In the facts and circumstances of this case, since the show cause notice is issued prior to the amendment, I find that both the Lower Authorities were in error in not imposing penalties under Sec 76 of Finance Act, 1994. The orders of both the Lower Authorities are liable to set aside to the extent they held the penalties under Section 76 cannot be imposed. Impugned order is set aside - Decided in favour of Revenue.
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