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2017 (6) TMI 638 - CESTAT AHMEDABADPenalty u/s 77 and 78 of FA - short payment of tax - Architecture Services - Interior Decorator Service - Held that: - the Appellant, though registered themselves with the Service Tax Department way back in 1998, however, the Appellant failed to pay the Service Tax even though the value of service rendered has been collected during the relevant period. Therefore, the penalty u/s 78 of the FA, 1994 equal to the Service Tax evaded i.e. ₹ 11,16,373/- has been rightly been confirmed by the learned Commissioner in the adjudicating order - the Appellants are eligible to discharge 25% of the penalty imposed u/s 78 of Finance Act, 1994 on fulfillment of the conditions laid down thereunder - simultaneous penalty u/s 76 and 78 of FA, 1994 cannot be imposed - appeal allowed - decided partly in favor of appellant.
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