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2015 (4) TMI 614 - AT - Service TaxPenalty u/s 77 for non appearance to summons - Commissioner reduced penalty - Held that:- Under Section 70, the provision of the penalty are built in. But under section 77, the provision of imposition of penalty is flexible. Considering the nature of the service provided and the situation through which the service provider is passing, leniency is required to be shown. Moreover, I find that the appellants had already deposited an amount of ₹ 20,000/- towards penalty vide Challan dated 31.03.2010. In view of the above, I order reduction of penalty to ₹ 5000/- each against non appearance to summons dated 19.08.2008, 30.09.2008, 4.12.2008 and 18.1.2009 totally amounting to ₹ 20,000 - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. I therefore did not find any infirmity in the findings of the Ld. Commissioner (Appeals) given in the impugned order - Decided against Revenue.
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