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2017 (4) TMI 435 - AT - Service TaxImposition of penalty u/s 78 of FA, 1994 - power of revisional authority - appellant case is that initially in the SCN, there was no proposal to impose penalty u/s 78 of the FA, 1994, thus, the revisionary authority has no power to impose penalty u/s 78 of the FA, 1994 - Held that: - The said SCN was never reviewed, therefore, no authority can go beyond the SCN dated 21-2-2007. Admittedly, the Revisionary Authority has gone beyond the allegation of the SCN dated 21-2-2007 - the order of Revisionary Authority to impose penalty on the appellant u/s 78 of the FA, 1994 is illegal - appeal allowed - decided in favor of appellant.
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