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2019 (3) TMI 1798 - AT - Service TaxLevy of penalty u/s 76 and 78 of FA - Valuation - Business Auxiliary Service - non-inclusion of full consideration in assessable value - only ground agitated by Revenue is that penalty should be imposed under Section 76 also - HELD THAT:- Both the Sections deal with payment of penalties under different circumstances. Whereas Section 76 provides for payment of penalty for failure to pay service tax. Section 78 provides for payment of penalty where such non-payment of service tax is for reasons of fraud, etc. - The Adjudicating Authority, in the present case, has upheld the demand on the basis of Show Cause Notice alleging suppression of facts. Consequently penalty under Section 78 has been rightly imposed. There is no justification for imposition of penalty under Section 76, in addition to Section 78. Appeal dismissed - decided against Revenue.
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