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2018 (8) TMI 422 - AT - Service TaxPenalty u/s 78 - the penalty of ₹ 11,12,040/- approximately stand imposed upon both the said respondents - Held that:- It can be seen that the penalty of ₹ 11,12,040/- approximately stand imposed upon both the said respondents. In the absence of use of the "Each", it has to be held that the said penalty is not individually imposed upon both the respondents but as a collective penal action against them, thus leading us to conclude that 50% is on Shri Subhash Rajani and 50% on Smt. Nimmi Rajani. If that be so, the Revenue's appeal would be covered by the Litigation Policy. Also appreciating the fact that such imposition of penalties by the Adjudicating Authority jointly on both the respondents is not justified and has been correctly set aside by Commissioner (Appeals). The same should have been specifically imposed by the Adjudicating Authority on each individual separately. Appeal dismissed - decided against Revenue.
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