Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 508 - AT - Service TaxRectification of Mistake - reopening of settled case or not - Held that:- In the impugned order, Tribunal has held that extended period and penalty is not sustainable. However, in Para 6.4 a finding was given to the extent that the Appellant shall be liable to penalty under Section 78 to the extent of service tax amount stands confirm. We find that to this extent there is a mistake apparent on record - Having held that penalty is not imposable, it cannot be held that penalty under Section 78 would be restricted to the extent of confirmation of demand. Para 6.4 of the impugned order 91424/17 of CESTAT, is modified - ROM application allowed.
|