Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 255 - CESTAT, CHENNAIPenalty - The assessees challenge the penalty of Rs. 1,90,696 imposed under the provisions of section 76 of the Finance Act, 1994. The period of dispute is April, 2006 to September, 2006. assessee contended that liability to penalty arose only when it failed to pay tax after receipt of service tax from its clients. Held that - thus the penalty set aside.
|