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2017 (2) TMI 1048 - CESTAT CHANDIGARHOutdoor catering service - failure to file service tax return by due date - Penalty u/s 77 and 78 - Held that: - the returns were not filed by the appellants for the period 06.01.2010 to 31.03.2010 and for 01.04.2010 to 30.09.2010. Hence, the order of Commissioner (Appeals), in so far as the imposition of penalty u/s 77 of the Act is concerned, is liable to be sustained. Penalty u/s 78 - Held that: - the penalty u/s 78 requires that first the demand should be determined under sub-section (2) of Section 73 of the Act ibid - the determination of the demand of service tax u/s 73(2) ibid has not taken place in this case - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. Appeal disposed off - decided partly in favor of appellant.
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