Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 603 - HC - Service TaxRecovery of arrears alongwith interest and penalty - HELD THAT:- Reliance placed in the decisions rendered in ATUL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DAMAN [2008 (7) TMI 834 - CESTAT, AHMEDABAD]; M/S. INDIAN COFFEE WORKERS' CO-OPERATIVE SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, ALLAHABAD [2014 (4) TMI 407 - ALLAHABAD HIGH COURT]; and COMMISSIONER OF SERVICE TAX VERSUS M/S MOTOR WORLD & OTHERS [2012 (6) TMI 69 - KARNATAKA HIGH COURT], while upholding the demand and interest, set aside the order passed by the 1st respondent with regard to penalty imposed under Sections 70, 77 and 78 of the Act. Pursuant to the same, the petitioner is entitled for refund of penalty already paid by them. It is reported that a representation seeking refund of penalty, was pending before the first respondent - Petition disposed off.
|