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2018 (9) TMI 1443 - CESTAT ALLAHABADPenalty u/s 76 and 78 of FA - Intellectual Property Services - Held that:- The appellant authority has already extended the due benefit to the appellant by agreeing with the contentions raised by the appellant and has reduced the confirmed tax amount as also has set aside penalty imposed under Section 76. It is also a fact that the appellants, after registration with the Department did not part with any information, which was being repeatedly asked for by the Revenue and did not discharge any service tax liability - imposition of penalty justified - appeal dismissed - decided against appellant.
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