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2009 (9) TMI 47 - AT - Service TaxWaiver of penalty – section 76 and 78 – held that - The period of dispute of this case is 2002 to 2005 and during this period, for non-payment of service tax with intent to evade the same, penalty were imposable under Section 78 and as well as 76 and there was no specific provision that when penalty under Section 78 is imposable, the penalty under Section 76 would not be imposable - order of commissioner (appeals) setting aside the penalty under Section 76 is not sustainable and the same is set aside. The Assistant Commissioner’s order with regard to imposition of penalty under Section 76 is restored. Revenue’s appeal is allowed.
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