Appellate Tribunal CESTAT Chennai rules in favor of assessee, setting aside penalties for non-payment of service tax. The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee, setting aside penalties imposed under sections 76 and 78 of the Finance Act, 1994 ...
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Appellate Tribunal CESTAT Chennai rules in favor of assessee, setting aside penalties for non-payment of service tax.
The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee, setting aside penalties imposed under sections 76 and 78 of the Finance Act, 1994 for non-payment of service tax within time. The tribunal found that the burden on the Revenue to establish suppression on the part of the assessee with intention to evade payment of tax was not met. The penalty of Rs. 1,000 imposed under section 77 was not challenged and upheld.
The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee, setting aside penalties imposed under sections 76 and 78 of the Finance Act, 1994 for non-payment of service tax within time. The tribunal found that the burden on the Revenue to establish suppression on the part of the assessee with intention to evade payment of tax was not met. The penalty of Rs. 1,000 imposed under section 77 was not challenged and upheld.
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