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2015 (1) TMI 43 - AT - Service TaxPenalty u/s 76 & 78 - Commercial Training and Coaching services - Held that:- Appellant is not agitating the issue on merits but has claimed non-imposition of penalty under Section 76 of the Finance Act, 1994. The entire amount of service tax along with interest was paid before the issue of show cause notice dated 27.7.2011. 25% of the Section 78 penalty was also paid by the appellant on 25.2.2013, within one month from the date of order-in-original (29.01.2013). The issue therefore left in these proceedings is whether Section 76 penalty required to be imposed upon the appellant when Section 78 penalty to the extent of 25% is paid within one month from the date of order-in-original. penalty in excess to 25% cannot be imposed upon the appellant. Accordingly, appeal filed by the appellant is allowed to the extent that penalty in excess to 25% of the Section 78 penalty is not imposable - Decided partly in favour of assessee.
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