Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 76 - HC - Service TaxDeletion of Penalty u/s 77 and 78 - the issue on merits as well as the issue of limitation itself are remanded to the Adjudicating Authority for fresh decision - 'sufficient cause' for invoking Section 80 - Held that:- In the instant case, the Tribunal remanded the matter to the Adjudicating Authority. The Revenue is not aggrieved by such remand order, but is only aggrieved by that portion of the order deleting the penalty. It is not clear as to whether the assessee filed any appeal as against the direction issued by the Tribunal remanding the matter for de novo consideration. In any event, we are not adjudicating the correctness of such a direction and this order is confined only to the challenge only in respect of that portion of the order of the Tribunal deleting the penalty. The issue was an interpretational one and the services were taxable only for a limited period. The assessee also remitted the service tax collected from the insurance company - the Tribunal is right in deleting the penalty as being unwarranted. Appeal dismissed - decided against Revenue.
|