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COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY Versus M/s. VAISHNOVI INFRASTRUCTURE ENGINEERING PVT. LTD.

2015 (11) TMI 331 - CESTAT CHENNAI

Imposition of interest and penalty - GTA service, Supply of Tangible Goods Service and Management, Maintenance & Repair Service - Held that:- Strangely the Review order does not challenge the concessional penalty extended by learned Adjudicating auth .....

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penalty under Section 78 of the Finance Act, 1994 in respect of GTA Service and Supply of Tangible Goods Service since tax liability was discharged under proviso to Section 73 (1) of Finance Act, 1994. His decision does not appear to be unreasonable. .....

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e explains that Revenue is aggrieved because of there was no levy of interest and penalty was not levied under Section 78 of the Finance Act,1994. 2. The submission of the Revenue that GTA service, Supply of Tangible Goods Service and Management, Mai .....

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ee services provided by Respondent was examined by learned Adjudicating authority. Making an overall assessment, he considered that the imposition of penalty under Section 78 is justified in respect of site formation and clearance service. But lookin .....

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Commissioner. 6. Strangely the Review order does not challenge the concessional penalty extended by learned Adjudicating authority. It has come to erroneous conclusion that no penalty was levied under Section 78 of the Finance Act, 1994. Revenue has .....

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