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2017 (2) TMI 846 - HC - Service TaxLegality and validity of the order - Penalty - Rule 6 of the Service Tax Rules, 1994 - Held that: - the learned Tribunal, considered the dispute with respect to the interest and penalties on the remaining sum of ₹ 4,89,448/= and had not considered anything on merits with respect to the penalty imposed by the Adjudicating Authority on the remaining amount of ₹ 47,68,300/ - there was an error apparent on the face of the record, while disposing of the main appeal in not considering the legality and validity of the order-in-original imposing penalties under Sections 76 & 78 of the Finance Act, 1994 on the entire amount of ₹ 52,57,748/= and the appeal was restricted to an amount of ₹ 4,89,448/= and penalties imposed on the same. The learned Tribunal ought to have restored the appeal with respect to the penalties imposed under Sections 76 & 78 of the Finance Act, 1994 on the remaining sum of ₹ 47,68,300/. Appeal partly allowed by way of remand.
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