Appellate Tribunal rules Director not liable for service tax penalty

The Appellate Tribunal CESTAT, Mumbai ruled that the penalty imposed on the appellant, a Director of Top Security Ltd., under section 77(c) of the Finance Act for delayed service tax payment is not sustainable as there is no provision for imposing personal penalty on the Director. The appeal was allowed, and the impugned order was set aside without pre-deposit.

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The Appellate Tribunal CESTAT, Mumbai ruled that a penalty under section 77(c) of the Finance Act imposed on the appellant, a Director of Top Security Ltd., for delayed service tax payment is not sustainable as there is no provision for imposing personal penalty on the Director. The appeal was allowed, and the impugned order was set aside without pre-deposit.

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