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2009 (2) TMI 130 - AT - Service TaxWaiver of Penalty – Section 80 – when the appellant have discharged tax liability from October, 2004 to March, 2005 period along with interest, while in view of Tribunal’s Judgment in case of Hindustan Zinc Ltd. (supra), they were liable to pay the tax only with effect from 1-1-2005, it would be illogical to impose penalties on them under sections 76, 77 and 78. - the provisions of section 80 of the Act are applicable to the facts of this case and therefore, no penalty should have been imposed on the appellant – Held that the Commissioner’s order imposing penalty on the appellant under sections 76, 77 and 78 of the Act is not sustainable and the same is set aside. The appeal is allowed.
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