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2012 (4) TMI 276 - CESTAT, NEW DELHISought registration and discharged entire tax liability with interest on being made aware by the department that its activities come under 'erection commissioning installation, repair and maintenance and commercial and industrial construction'- assesee claims a waiver of penalty as being an illiterate was not aware of the law - Held that :- So far as penalty under Sections 76 and 78 of Finance Act, 1994 are concerned, we are unable to find oblique motive of the appellant to cause evasion - All these mitigating factors call for waiver of penalty to the extent that was confirmed by first appellate order - penalty under Section 77 for no registration taken duly is confirmed - appeal partly allowed.
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