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2010 (6) TMI 44 - AT - Service TaxPenalty - penalty imposed under Section 77 and 25% of penalty imposed under Section 78 – held that: From the decision of the Hon’ble High Court of Kerala [2010 TMI - 75949 - Kerala High Court], it is clear that the penalties under Section 76 and 78 are separately imposable. The said decision has been rendered after taking note of the fact that there was no plea for invocation of Section 80 and that there was no reasonable cause available for seeking relief under Section 80. In the present case, considering the constitution of the service provider and extent of business turnover reported by him, the plea raised for leniency under Section 80 could have been considered by the authorities below – penalty set aside
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