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2014 (7) TMI 452 - CESTAT AHMEDABADPenalty u/s 78 - Service tax and interest paid before issuance of SCN - whether penalty under Section 78 of Finance Act, 1994 is attracted upon the appellant or not - Held that:- It is not coming out of the case records as to how much Service Tax received by the appellant was retained and for how long. This aspect has to be seen by the adjudicating authority whether the period of retention of Service Tax remitted by the service recipient to the appellant, was reasonable or not, for deciding the quantum of penalty. As this verification can be done only by the adjudicating authority, therefore, the matter is required to be remanded to the adjudicating authority - Decided in favour of assessee.
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