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2018 (2) TMI 834 - AT - Service TaxGoods Transport Agency Service - benefit of reduced penalty u/s 78 - Held that: - For availing reduced penalty of 25%, the assessee has to deposit the adjudged tax with applicable interest along with 25% of the penalty imposed under Section 78, within 30 days of the receipt of adjudication order - Admittedly, in the present case, the time limit of 30 days has not been followed by the appellant/assessee. There is no provision to extend such time limit - benefit of reduced penalty not allowed. Penalty u/s 76 - Held that: - when penalty has already been imposed under Section 78, we hold that prior to amendment in Section 78 w.e.f. 10.05.2008, there is no bar in imposing penalty under both the sections - penalty u/s 76 upheld. Appeal allowed - decided in favor of Revenue.
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