Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 525 - AT - Service TaxPenalty - The original Adjudicating Authority while confirming the demand for Service Tax invoked the extended period, waived penalty under sections 76, 77 and 78 of the Finance Act, 1994. Commissioner revised said order and imposed penalty on assessee holding that once extended period was invoked, suppression of facts with intention to evade duty was said to have been established and in such a situation, adjudicating authority should not have waived penalty u/s 80. Held that- since assessee did not register itself and pay service tax in view of advice given by its association, there was nothing wrong in view taken by adjudicating authority.
|