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2017 (8) TMI 439 - AT - Service TaxPenalty u/s 78 of FA, 1994 - demand was confirmed u/s 73A(4) of the Finance Act, 1994 - Held that: - From the above plain reading of the Section 78 it can be seen that penalty under such Section can only be imposed when service tax is determined under Sub-Section (2) of Section 73 - in the present case admittedly the service tax was determined under Section 73A(4) of the Finance Act, 1994. Therefore the penal provisions of Section 78 is consequentially not applicable in the case of demand of service tax determination under Section 73A(4) - demand of tax with interest upheld - penalty set aside - appeal allowed - decided partly in favor of appellant.
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