Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 441 - CESTAT, CHENNAIEvent Management’ service- penalties imposed under Sections 76, 77 and 78 of the Finance Act, 1994 on the respondents herein who are providing ‘Event Management’ service, on the ground that they were under a bona fide belief that they were not liable to pay Service tax. Held that- the assessees are liable to penalty. However, penalties under Sections 76 and 78 are mutually exclusive. Therefore, allow the appeal of the Revenue partly by upholding the penalties imposed by the adjudicating authority under the provisions of Section 78 and upholding the penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. The appeal is thus partly allowed as above.
|