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2014 (12) TMI 1136 - AT - Service TaxPenalty u/s 78 - Enhancement of penalty - transmission and distribution of electricity - Notification No. 45/2010-S.T., dated 20-7-2010 - whether the appellant is required to pay revised penalty - Held that:- in view of the Notification which exempts service tax upto 21-6-2010, the activity undertaken by them would not have been leviable to service tax at all if the appellant was not to pay the tax with interest and 25% of the penalty. Needless to say that the question of imposition of a revised penalty would not arise in such a situation since it would amount to imposing penalty on assessees who pay the tax as and when demanded with interest without questioning the right to collect and without any delay - Decided in favour of assessee.
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