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2016 (9) TMI 192 - AT - Service TaxImposition of penalty - Section 77(2) of the Finance Act, 1994 business auxiliary services failure to submit list of records maintained - Rule 5(2) of the Finance Act, 1994 SCN Held that: - the show cause notice itself is vague in as much there is no evidence on record that they have not submitted the list of relevant documents at the time of filing of return for the first time, in terms of Rule 5(2) of S.T. Rules, 1994. Based on a mere premise that appellant appeared not to have filed the returns and imposing penalty after a period of 10 years is not legally sustainable appeal allowed decided in favor of appellant.
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