Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 193 - AT - Service TaxPenalty- before the issue of Show Cause Notice The assessee had not paid service tax for the services rendered under the category of ‘Advertisement/broadcasting services’, ‘internet services’ and ‘multi-system operator service. The revenue demanded service tax interest and penalties. Appellant discharge the service tax liability before the issue of show cause notice. Adjudicating authority dropped the penalties. Commissioner revise the said order and imposed penalty u/s 76 and 78. Held that- since the assesese had already given reasonable cause for its failure in discharging the service tax liability, the review adjudication order of the commissioner was unsustainable and liable to be set aside. The appeal is allowed.
|