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2015 (10) TMI 2160 - AT - Service TaxImposition of penalty under Section 76 – Services of commercial coaching or training centre – Whether the adjudicating authority has correctly dropped proceedings initiated by SCN for imposition of penalties for non-discharge of service tax liability by Respondent? – Held That:- Section 80 empowers adjudicating authority to set aside penalties for justifiable reason – Found justifiable reason for non-discharge of service tax liability – Reasoning given by adjudicating authority for non-imposition of penalties is correct and acceptable – appeal rejected and impugned order upheld – Decided in favour of assessee.
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