Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 88 - AT - Service TaxDefault in making deposit of the tax collected and also the tax due - suppression of fact which prevented revenue to realize its dues - imposition of penalty under sections 76 and 78 - appellant pleaded that there shall not be double penalty both under sections 76 and 77 - appellant has already deposited the service tax demanded before issuance of SCN - conscious disregard to law was made by appellant – hence, penalty is imposable but it is reduced to Rs. 1 lakh to meet end of justice
|