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2009 (8) TMI 360 - CESTAT, AHMEDABADPenalty-reasonable cause- The assessee was engaged in providing services of technical testing and inspection. It had paid service tax with interest. However, the adjudicating authority imposed penalties under section 76 and 77 upon the assessee. On appeal, the Commissioner (Appeals) upheld the action of the adjudicating authority. In the instant appeal, the assessee submitted that during the disputed period section 76 provide for penalty of ₹ 100 per day only but in this case penalty imposed ₹ 200 per day which was introduced subsequently. - under section 77 there was no provision for imposition of penalty for filing the late return which was introduced later. The assessee also submitted that the late payment occurred because it wanted to pay service tax out of Cenvat Credit but was not possible, thus the assessee sought lenient view as per section 80. Held that remand back the matter for considering the amendment and lenient view.
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