Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 174 - CESTAT AHMEDABADWaiver of penalties in section 77 and 78 - appellant had paid the entire confirmed service tax along with interest before passing the order in original - Held that:- The appellant have not produced the reconciliation before the lower authority. Therefore, for deciding the quantum of penalty, first it is to be established the correct liability of Service Tax - the matter should go back to the original authority to ascertain the fact whether the Service Tax liability is ₹ 1,83,244 or the amount which confirmed the order in original and upheld in the order in appeals - appeal allowed by way of remand.
|