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2016 (4) TMI 730 - AT - Service TaxWhether penalty imposed is justified or the same is required to be enhanced - Rule 15 (2) of CCR, 2004 - Held that:- no special reasons have been given for proposing higher penalty upon BSNL. Even the grounds of appeal filed before this bench also do not disclose as to why higher penalty is required to be imposed and to what extent. On the contrary, first appellate authority has given reasons to uphold penalty to the extent of ₹ 10,000/- only. Accordingly, bench is of the view that there is no justification to interfere with the order passed by the first appellate authority. - Decided against the revenue
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