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 1366 - AT - Service TaxConstruction of Residential Complex Service - non-payment of service tax - Penalty - Held that:- The learned Commissioner (Appeals) has recorded the fact regarding payment of service tax amount along with interest by the respondent. Thus, he should have considered the aspect only with regard to imposition of penalty. However, in the order portion, the learned Commissioner (Appeals) has set aside the whole adjudication order and has also granted consequential relief to the respondent. Further, the learned Commissioner (Appeals) has not specifically recorded any findings with regard to invocation of the provision of Section 78 for imposition of penalty under the facts and circumstances of the case - thus, the matter should go back to the learned Commissioner (Appeals) for passing a reasoned and speaking order considering the aspect whether the penalty can be imposed on the appellant on the circumstances of the case - appeal allowed by way of remand.
|