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2016 (1) TMI 440 - AT - Service TaxLevy of penalty u/s 77(1)(c) for failure to furnish the records before the Audit Party - appellant urges that the letter dated 6/2/12 is vague as it does not state which particular document is required - Held that:- although there was some confusion as the document desired was "financial statement/documents", not specifying the particular document, the same led to confusion with the appellant in making timely compliance - there is some element of negligence on the part of the appellant also. - the bone of contention, that is applicability of notification number 12/2003 has been decided in favour of the appellant by the Commissioner (Appeals). The appellant have already deposited penalty of ₹ 10,000/- imposed on the director and not appealed further. It is an admitted fact that the documents required were ultimately filed at the time of personal hearing of the show cause notice - taking a liberal view, penalty set aside. - Decided in favor of appellant.
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