CESTAT Chennai: 25% Penalty Upheld for Partial Tax Payment. Revenue Appeal Rejected. The Appellate Tribunal CESTAT, Chennai upheld the imposition of only 25% penalty on the respondents for paying part of the service tax before the ...
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The Appellate Tribunal CESTAT, Chennai upheld the imposition of only 25% penalty on the respondents for paying part of the service tax before the show-cause notice and the rest before adjudication. The appeal by the Revenue was rejected.
The Appellate Tribunal CESTAT, Chennai upheld the imposition of only 25% penalty on the respondents for paying part of the service tax before the show-cause notice and the rest before adjudication. The decision was based on a CBEC Circular and a previous Tribunal ruling. The appeal by the Revenue was rejected.
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