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2009 (6) TMI 84 - CESTAT, MUMBAIComposite Penalty under service tax – Section 76, 77 and 78 – waiver u/s 80 - assessee had paid up the service tax with interest prior to issue of show-cause notice - The original authority had imposed a composite penalty of Rs. 1,29,171/- on the assessee under ‘Section 76 read with Section 78’ and this penalty also came to be sustained by the Commissioner (Appeals) – held that - The show-cause notice had proposed to impose separate penalties under Sections 76, 77 and 78. The original authority imposed a penalty of Rs. 1,29,171/- under ‘Section 76 read with 78’ of the Finance Act, 1994 and this decision was upheld by the Commissioner (Appeals), regardless or oblivious of the different features of the two penal provisions. Section 76 provides for a penalty on a service tax assessee who commits default simpliciter in payment of the tax. Section 78, on the other hand, is a more stringent penal provision, which provides for a harsher penalty on a service tax assessee who commits default with mens rea. – matter remanded
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