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2016 (5) TMI 1206 - AT - Service TaxImposition of penalty - Section 77 and 78 of the Act - Transport of goods by road and scientific and technical consultancy services - Technical testing done by a foreign service provider - Voluntarily paid service tax along with interest prior to issuance of SCN - Held that:- with regard to imposition of penalty under section 77, I find that department is correct in demanding the tax but the appellant had contended that penalty under section 77 ought not to be ₹ 10,000/- but only ₹ 5000/- as the period of dispute is prior to enactment of Finance Act, 2011. Penalty under section 77 is liable to be upheld accordingly. - Decided partly in favour of appellant
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