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2019 (12) TMI 1010 - HC - Service TaxPenalty under Rule 15(3) of Cenvat Credit Rules, 2004 read with Section 78 of Finance Act, 1994 - period of limitation for raising demand -Tribunal has failed to consider the question of limitation under sub-section (1) of Section 73 of the Finance Act, 1994 - HELD THAT:- The question of imposition of penalty would arise only after the decision of the question on such plea of limitation. According to the learned counsels appearing for the parties, the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below sub-section (1) of Section 73 of the Finance Act, 1994. After recording the findings on the aspects so covered by the proviso, the question of limitation as provided under sub-section (1) of Section 73 of the Finance Act will have to be decided. It is only thereafter the question of maintaining or setting aside the order imposing penalty passed by the lower authority would arise. The orders passed by the Tribunal and challenged in Appeal filed by assessee and department are hereby quashed and set aside - Appeal allowed.
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