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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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