Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 834 - HC - Service TaxPenalty u/s 78 - Delay in depositing service tax - Held that:- The Tribunal has recorded a finding that the appellant has paid the entire amount of Service Tax and that there was insufficiency of the grounds for imposing penalty under Section 78 of the Finance Act. We find no reason to differ with the findings recorded by the Tribunal, which is the last fact finding authority. As such, we do not find that the ingredients of Section 78 of the Finance Act are found in the facts of the present case and also we do not see any substantial question of law, which arises for determination by this Court in this appeal. - Decided against Revenue.
|