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2016 (12) TMI 1063 - CESTAT NEW DELHI

2016 (12) TMI 1063 - CESTAT NEW DELHI - TMI - Imposition of penalty - Business Exhibition Service - demand on the ground that certain transactions were left out of consideration and service tax liability was not calculated in respect of the same - Held that: - the decision of the Tribunal in the case of ZAK Trade Fairs & Exhibitions Pvt. Ltd. Vs. CST, Chennai [2008 (5) TMI 80 - CESTAT, CHENNAI] has appreciated identical situation and has observed that the assessee having acted on account of inad .....

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(Technical) Mr. Rakesh Nanda, CA - For Appellant Ms. Neha Garg DR - For Respondent Per Ms. Archana Wadhwa: The challenge in the present appeal is imposition of penalty of ₹ 1,55,600/- upon the appellant in terms of the provisions of Section 76 of the Finance Act, 1994. 2. After hearing both sides and after going through the impugned order, we find that the appellant is providing Business Exhibition Service (BES) and duly registered with the Service Tax Department and was discharging its s .....

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1,75,994/- already stands paid by the appellant and the challenge is only to penalty. 4. As per the appellant, the said mistake occurred in the hands of the person operating the computer in as much as, as per the software system entered into their computer, they calculated their service tax liability and few transactions were left out of consideration. It was an inadvertent mistake and as soon as the same came to their notice, the duty liability in respect of the said transactions was discharge .....

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