Appellate Tribunal upholds differential service tax decision, penalty reduced under Finance Act The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand a differential service tax of Rs. 45,032 for services rendered ...
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Appellate Tribunal upholds differential service tax decision, penalty reduced under Finance Act
The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand a differential service tax of Rs. 45,032 for services rendered from 1-4-1999 to 30-6-2004. The penalty imposed was reduced to Rs. 5,000 each under sections 76 and 78 of the Finance Act, 1994. The revenue's appeal to restore the penalty was dismissed as the decision was based on a previous Tribunal ruling that was not appealed against.
The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand differential service tax of Rs. 45,032 for services rendered from 1-4-1999 to 30-6-2004. The penalty imposed was reduced to Rs. 5,000 each under sections 76 and 78 of the Finance Act, 1994. The revenue's appeal to restore the penalty was dismissed as the decision was based on a previous Tribunal ruling that was not appealed against.
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