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2015 (3) TMI 581 - AT - Service TaxImposition of penalties u/s 77(1)(c) - Whether the appellant had cooperated with the authorities for the purpose of audit by submitting documents or not - Held that:- It is noted from the records that on 23-07-2009 the audit team of the Commissioner of Central Excise and Customs, Vadodara -1 addressed a letter to the appellant for producing/submitting assessee’s profile. The Said letter was unattended to and on 7-9-2009, the office of the Commissioner of Central Excise & Customs, Vadodara-1 sent a reminder to the appellant. It is the claim of the Revenue that the appellant wilfully did not submit the documents while the appellant produces before us an acknowledged copy of the letter dated 20-09-2009 received by the audit section on 22-09-2009 wherein they have attached the required set of documents. It is to be noted that factually, subsequent to such letter having been given to the department, audit has been taken place and final audit report has also been given to the appellant. - there is no reason to sustain penalty imposed by the adjudicating authority and upheld by the first appellate authority on the appellant for non-cooperation - Decided in favour of assessee.
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