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2017 (2) TMI 491 - AT - Service TaxImposition of penalty u/s 78 and 70 of the FA, 1994 - late filing of return - Held that: - the appellant has discharged the reduced penalty of 25% within one month of passing of the Order-in-Original - the appellant is eligible for reduced penalty of 25% of the service tax demand. Delay in filing 6 ST-3 returns - appellant liable to pay penalty for 6 delays. The equal amount of penalty imposed u/s 78 is set aside. The impugned order is modified to the extent of setting aside the equal amount of penalty and is modified by giving benefit of paying reduced penalty of 25% of the service tax demand, without disturbing the confirmation of service tax and the interest thereon - appeal disposed off - decided partly in favor of appellant.
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