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2015 (11) TMI 168 - HC - Service TaxImposition of penalty u/s 76, 77 & 78 - Maintainability of appeal - Monetary limit - Held that:- Revisional order came to be passed by the Commissioner of Central Excise, Trichy, vide order dated 13.12.2007, imposing penalty of ₹ 200/- per day under section 76 of Finance Act, 1994 and also a penalty of ₹ 1,000/- under Section 77 of the Finance Act, 1994. The Commissioner also imposed a penalty of ₹ 1,49,170/- on the assessee under Section 78 of the Finance Act, 1994. Therefore, it is very clear from the records that the monetary limit having been fixed at ₹ 2 Lakhs, even as per the order of the Revisional authority, the interest and penalty being less than ₹ 2 Lakhs, the appeal is not maintainable. - circular issued by the Board is squarely applicable to the facts of the present case - Decided against Revenue.
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