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2010 (4) TMI 179 - CESTAT, CHENNAIGoods Transport Service- Time Barred- The appellants herein challenge the imposition of penalty of Rs.2,01,873/- imposed under the provisions of Section 78 and penalty of Rs. 200/- per day imposed under Section 76, on the ground that the demand of service tax, although paid together with interest, is barred by limitation. Held that- the department has not established that there was any suppression on their part so as to invoke the extended period of limitation against them for confirmation of the demand. Therefore, accept the contention of the assessees that they are not liable to penalty and accordingly set aside the penalty and allow the appeal.
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