TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rejects stay on enhanced penalty under Finance Act, 1994</h1> <h3>GREEN GARDEN SERVICES Versus COMMISSIONER OF C. EX. & CUS., NASHIK</h3> The Appellate Tribunal CESTAT Mumbai rejected the stay application against the enhanced penalty imposed under Section 76 of the Finance Act, 1994. The ... Enhancement of the penalty by Commissioner (A) on the ground that the original authority has not given any reasons for exercising his discretion under Section 80 for reducing the penalty - no genuine reasons have been given by the applicant for delay in payment of Service Tax and filing of returns and their only plea is that duty was paid along with interest - delay is of repeated nature and range from 41 days to 229 days - prayer for waiver of pre-deposit of penalty is rejected The Appellate Tribunal CESTAT Mumbai rejected the stay application against the enhanced penalty imposed under Section 76 of the Finance Act, 1994. The applicant failed to provide genuine reasons for the delay in depositing Service Tax and filing returns. The Tribunal directed the applicant to pay the entire amount within 8 weeks and comply by a specified date, warning that failure to do so would result in dismissal of the appeal.
TaxTMI 
TaxTMI 
