CESTAT Chennai: Penalties under Finance Act waived for individual proprietor in service tax appeal

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, an individual proprietor, setting aside penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994. The appellant's cargo loading and unloading activities were found not to attract service tax, leading to the appeal being allowed.

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The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, an individual proprietor, in a case challenging penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994. The appellant's activity of loading and unloading cargo for others did not attract service tax, as per a Tribunal decision and a CBEC Circular. Therefore, the penalties were set aside, and the appeal was allowed.

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