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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Validity of Tribunal's order waiving the penalty - the question ...


High Court Quashes Tribunal Order for Failing to Consider Section 80 of the Finance Act, 1994 on Penalty Waiver.

March 16, 2016

Case Laws     Service Tax     HC

Validity of Tribunal's order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is rather no reference to Section 80 of the Finance Act, 1994. As the Tribunal's order is cryptic and the reasons are wholly unsatisfactory, needs to be quashed and set aside - HC

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