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2014 (12) TMI 1134 - AT - Service TaxPenalty u/s 77 & 78 - Held that:- Assessee has paid the entire amount of Service Tax, interest and penalty imposed by the Commissioner. In view of the payment of all dues we are of the opinion that the present case would fall under second proviso to Rule 7C of Service Tax Rules, 1994. Besides we do not find merit in the Revenue’s plea that penalty is necessarily to be imposed under Section 77 of the Finance Act, the said provision is prescribed in dealing circumstances where no penalty is specified elsewhere and the maximum penalty leviable at the relevant time under the said provision was maximum ₹ 5,000/-. In these circumstances, we do not find substance in the appeal filed by the Revenue - Decided in favour of assessee.
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