https://www.taxtmi.com/caselaws?id=214900 The Appellate Tribunal CESTAT, Mumbai ruled that the penalty imposed on the appellant, a Director of Top Security Ltd., under section 77(c) of the Finance Act for delayed service tax payment is not sustainable as there is no provision for imposing personal penalty on the Director. The appeal was allowed, and the impugned order was set aside without pre-deposit. en-us Tue, 06 Mar 2012 00:00:00 +0530 Thu, 16 May 2013 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214900 The Appellate Tribunal CESTAT, Mumbai ruled that the penalty imposed on the appellant, a Director of Top Security Ltd., under section 77(c) of the Finance Act for delayed service tax payment is not sustainable as there is no provision for imposing personal penalty on the Director. The appeal was allowed, and the impugned order was set aside without pre-deposit. Case-Laws Service Tax Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214900