Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (5) TMI 108 - AT - Service TaxC/F Agents services – short payment of tax – non-inclusion of all elements of taxable value in the A.V. - Commissioner (Appeals) reduced the penalty imposed u/s 76 - instant appeal has been filed by the Revenue for restoring the penalty imposed by the original authority - failure on the part of the respondents had occurred due to incorrect interpretation of the statutory provisions so Commissioner has discretion to reduce penalty below Rs. 100 per day prescribed in section 76
|