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2010 (12) TMI 181 - AT - Service TaxPenalty - Original authority had found that the assessee had evaded the payment of service tax due - While demanding and appropriating the tax due as well as interest, he imposed penalty of 25% of the tax confirmed under Section 78 of the Act - Commissioner enhanced the penalty equal to the service tax demand - assessee was entitled to the relief provided in proviso to Section 78 of the Act whereby if it paid 25% that will be in complete discharge of its penal liability - asessee had paid an amount of 25% of the tax before the revisionary proceedings were started - assessee satisfied the requirement of Section 78 - No further amount payable – Appeal allowed
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