Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1113 - AT - Service TaxTax evasion - non-registration and non-submission of returns - maintenance or repair service - Imposition of penalties - benefit u/s 80 invoked - Held that: - It emerges that the lower appellate authority has properly analysed the issue at hand and given a well reasoned finding and conclusion that penalties could be waived under Section 80 ibid, therefore I do not find any legal infirmity in the orders of the lower appellate authority. He has also conducted denovo proceedings in the matter as directed in earlier Tribunal order dated 21.10.2010 - penalties waived - appeal dismissed - decided against Department.
|