Inasmuch as a penalty under Section 78 is being sustained, there ...

Penalty Upheld u/s 78; No Reinstatement u/s 76 Despite Appeal Error in Penalty Reduction Decision.

January 10, 2012

Case Laws Service Tax AT

Inasmuch as a penalty under Section 78 is being sustained, there is no justification for restoring the penalty under Section 76 as sought for by the department. However, the Commissioner (Appeals) has clearly erred in reducing the penalty imposed by the original authority under Section 78 without any valid reasons..... - AT

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Inasmuch as a penalty under Section 78 is being sustained, there ...

Penalty Upheld u/s 78; No Reinstatement u/s 76 Despite Appeal Error in Penalty Reduction Decision.

January 10, 2012

Case Laws Service Tax AT

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