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2018 (11) TMI 364 - AT - Service TaxPenalty u/s 77 and 78 of FA - Revenue is of the view that the service tax and interest having not paid on or before 28.11.2012, for which reason also the penalty under Section 77 and 78 was attracted - Renting of Immovable Property Services - Held that:- A perusal of the records reveals that the appellant had questioned the legality and based only on the directions of the Hon’ble High Court of Kerala, the dispute came to be settled. This being the case, no penalty could be exigible for which reason the penalty is set aside - The interest being mandatory, however, the adjudicating authority has to work out the same - appeal allowed in part.
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