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2010 (2) TMI 233 - AT - Service TaxPenalty- The appellant is engaged in the business of providing services as cable operator. The appellant filed detailed submissions before the lower authority, the learned Assistant Commissioner after giving due consideration to the submissions confirmed the tax demand to the extent of Rs.74,451/- charged interest under Section 75 and imposed the penalties under Section 77 & 78 of Finance Act, 1994. Held that- I find that the Tribunal’s decision which relied upon the decision of Karnataka High Court is applicable to the present case on facts and therefore, the appeal filed by the appellant is allowed.
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