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2009 (10) TMI 286 - CESTAT, AHMEDABADPenalty- M/s. V.M. Engineering Works has been registered as a service provider of construction service and during the scrutiny of their periodical returns it was noticed that appellants had made payment of service tax belatedly in respect of two quarters from April, 2007 to December, 2007. Proceedings were initiated which resulted in imposition of penalty of Rs. 22,800 under section 76 of the Finance Act, 1994 on the respondents. On an appeal filed by them, the Commissioner (Appeals) in the impugned order reduced the penalty from Rs. 22,800 to Rs. 8,000. Held that- I agree with the rationale adopted by the Commissioner (Appeals) in coming to the conclusion that the respondents deserve a lenient treatment by resorting to the provisions of section 80 of the Finance Act, 1994. Thus, reject the appeal filed by the revenue.
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