CESTAT Chennai Remits Case for Tax Recalculation, Penalties Review

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, remitting the case to the adjudicating authority for reconsideration of discrepancies in tax liability calculation. Penalties against the assessees are to be reviewed in light of recalculated tax liability. The impugned order is set aside, and the appeal is allowed for remand.

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The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants in contesting a service tax demand of Rs. 59,183. The case is remitted to the adjudicating authority for considering the discrepancy in the amount collected by the assessees and the figure adopted by the department for determining tax liability. Penalties against the assessees are to be reconsidered after calculating the tax liability. The impugned order is set aside, and the appeal is allowed for remand.

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