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2015 (8) TMI 256 - AT - Service TaxPenalty u/s 76 & 78 - Services of Erection, Commissioning or Installation and Management, Maintenance or Repair Services - Held that:- Entire service tax of ₹ 7,19,763/- was paid alongwith interest and 25% penalty. It was the case of the advocate appearing on behalf of the appellant that the payment particulars have been incorrectly stated in Para 29 and 36.9 of the Adjudication order and entire penalty of 25% payable under Section 78 of the Finance Act, 1994 stand paid and thus no penalty is required to be paid under Section 76 of the Finance Act, 1994. It is observed from the order dated 22.4.2014 passed by the first Appellate authority that he has not deliberated on the issue of reconciliation of payment particulars and the amounts paid by the appellant. For the purpose of reconciliation of the payments made vis-`-vis duty liability of the appellant, the matter is required to be remanded back to the original adjudicating authority - Decided in favour of assessee.
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