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2018 (2) TMI 572 - AT - Service TaxPenalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - Held that: - the adjudicating authority has imposed penalty under Section 77(2) for contravention of the provisions under section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994, up to ₹ 1,000/-. When the penalty has been imposed under Section 77(2) of the Finance Act, 1994, in that circumstance penalty under Section 70 cannot be imposed on the assessee. penalty of ₹ 40,000/- imposed on the appellant is set-aside and penalty of ₹ 1,000/- imposed on the appellant under Section 77 of the Finance Act, 1994 for contravention of provisions of Section 70 of the Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994, is confirmed. When penalty under Rule 7 has been imposed on the appellant, no late fees can be imposed. Appeal allowed - decided in favor of appellant.
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