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2010 (4) TMI 193 - AT - Service TaxBusiness Auxiliary Service- Appellant is engaged in marketing and selling of offset printing machines and printing relating products of various manufacturers and is working as a commission agent. Appellant took registration under the category of business auxiliary service. The appellants paid the service tax with interest. Held that- penalties under Section 76 & 78 of Finance Act, 1994 are distinct and separate and penalties can be imposed under both the sections. In view of the facts and circumstances discussed above, and judicial precedence cited by the learned DR I find no merits in the appeal and accordingly reject the same.
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